What Is Owner's Equity?
Owner's equity refers to the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise. The owner's equity of a company is also called shareholder equity. Owner's equity is the owner's residual claim for the assets of the enterprise. It is the portion of the assets of the enterprise that should be enjoyed by the owner after deducting creditors' rights. idea.
Basic Information
- Chinese name
- Owners' equity
- Foreign name
- Owners' Equity
- Meaning
- Rights and interests enjoyed by owners of corporate assets after debt removal
- Classification
- Invested capital, capital reserve, retained earnings
- Influencing factors
- Total assets, total liabilities
- Related legislation
- Corporate accounting system, corporate accounting standards
- Business owner and
- Sources of owner's equity include capital invested by owners,
- Owner's equity and
- Owner's equity is divided into
- Owner's equity is divided by economic content and can be divided into
- If the owner's equity is classified according to the source of formation, it can be divided into
- "enterprise
- Owner's equity reflects the owner's residual interest in the enterprise, so the recognition of owner's equity mainly depends on other
- The statement of changes in owner's equity is a statement that reflects changes in the company's owner's equity from the current period (annual or interim) to the end of the period. Among them, the statement of changes in owner's equity should fully reflect the changes in owner's equity in a certain period.
- (1) Changes in the total amount of owner's equity.
- (2) Important structural information on changes in owner's equity.
- (3)
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