statement of changes in shareholders' equity

statement of changes in shareholders' equity
учет отчет о движении [об изменениях\] акционерного [собственного\] капитала, отчет о собственном [акционерном\] капитале, отчет об изменениях (собственного [акционерного\]) капитала (отчет, отражающий произошедшие за период изменения величины и структуры собственного капитала предприятия, в том числе величину нераспределенной прибыли, дополнительно внесенного акционерного капитала и т. п.)
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Англо-русский экономический словарь.

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Смотреть что такое "statement of changes in shareholders' equity" в других словарях:

  • Equity (finance) — For equity securities, see Stock. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

  • Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Statement Of Retained Earnings — A financial statement outlining the changes in retained earnings for a specified period. The statement of retained earnings is prepared in accordance with generally accepted accounting principles (GAAP). The statement of retained earnings… …   Investment dictionary

  • reconciliation of movements in shareholders' funds — statement of movements in shareholders funds A financial statement bringing together the performance of an organization in a financial period, as shown in the statement of total recognized gains and losses, with all other changes in shareholders… …   Big dictionary of business and management

  • reconciliation of movements in shareholders' funds — A financial statement bringing together the performance of an organization in a financial period, as shown in the statement of total recognized gains and losses, with all other changes in shareholders equity in the period, including capital… …   Accounting dictionary

  • Ownership equity — In accounting terms, after all liabilities are paid, ownership equity is the remaining interest in assets. If valuations placed on assets do not exceed liabilities, negative equity exists. Shareholders equity (or stockholders equity, shareholders …   Wikipedia

  • Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • IAS 1 — Der International Accounting Standard 1 (IAS 1, überarbeitet 2007) ist eine Rechnungslegungsvorschrift des IASB. Der Standard soll vergleichbare IFRS Abschlüsse, sowohl gegenüber Abschlüssen des eigenen Unternehmens aus vorangegangenen Perioden,… …   Deutsch Wikipedia

  • IAS 1: Darstellung des Abschlusses — Der International Accounting Standard 1 (IAS 1, überarbeitet 2007) ist eine Rechnungslegungsvorschrift des IASB. Der Standard soll vergleichbare IFRS Abschlüsse, sowohl gegenüber Abschlüssen des eigenen Unternehmens aus vorangegangenen Perioden,… …   Deutsch Wikipedia

  • International Accounting Standard 1 — Der International Accounting Standard 1 ist ein Rechnungslegungsstandard des International Accounting Standards Board (IASB) mit dem deutschen Titel Darstellung des Abschlusses . Der Standard soll vergleichbare IFRS Abschlüsse, sowohl gegenüber… …   Deutsch Wikipedia

  • Net capital rule — The uniform net capital rule is a rule created by the U.S. Securities and Exchange Commission ( SEC ) in 1975 to regulate directly the ability of broker dealers to meet their financial obligations to customers and other creditors.[1] Broker… …   Wikipedia


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