TAILIEUCHUNG - Ch18_Shareholders’ Equity

18-1Chapter 18Shareholders’ ObjectivesDescribe the components of shareholders’.equity and explain how they are reported in of shareholders’ equity18-3The Nature of Shareholders’ EquityAssets – Liabilities = Shareholders’ EquityNet Assets.(Residual Interest).18-4Sources of Shareholders’ EquityAmounts shareholdersShareholders’ IncomeAmounts Corporate OrganizationAdvantages:. . . . Ease of raising capitalEase of ownership transferLimited liabilityContinuous :. Double taxation Government regulation | 18-1 Chapter 18 Shareholders’ Equity 18-2 Learning Objectives Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders’ equity. 18-3 The Nature of Shareholders’ Equity Assets – Liabilities = Shareholders’ Equity Net Assets (Residual Interest) 18-4 Sources of Shareholders’ Equity Amounts invested by shareholders Shareholders’ Equity Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income Amounts earned by corporation Other gains and losses not included in net income 18-5 The Corporate Organization Advantages: Ease of raising capital. Ease of ownership transfer. Limited liability. Continuous existence. Disadvantages: Double taxation. Government .

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