US GAAP Shareholders' Equity Presentation Guide | Equity Section Explained

Wondering how to properly present Shareholders' Equity under US GAAP? In this video, we walk you through the structure, components, and disclosure requirements of the equity section of the balance sheet, based on guidance from FASB ASC Topic 505 – Equity.

📌 In this video, you’ll learn:

What constitutes Shareholders' Equity under US GAAP

Key components: Common stock, preferred stock, additional paid-in capital (APIC), retained earnings, treasury stock, and accumulated other comprehensive income (AOCI)

Presentation format and order of line items

Treasury stock methods: cost method vs. par value method

OCI linkage and its role in equity

Disclosure requirements and examples for public and private entities

Whether you're preparing financials, analyzing statements, or studying for the CPA exam, this guide helps you ensure your equity section is complete, compliant, and clearly presented.

🧾 Based on FASB ASC 505 and aligned with the latest US GAAP updates.

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