TAILIEUCHUNG - Ebook Financial accounting an international approach: Part 2

(BQ) Part 2 book "Financial accounting an international approach" has contents: How to record transactions and prepare financial statements for a single enterprise, financial statements for a group of enterprises, measuring and reporting cash flows, trends and common-size statements, operating performance,.and other contents. | 12/14/05 11:35 AM Page 164 9 Owners’ equity Objectives When you have completed this chapter you should be able to: • • account for issues of ordinary and preference shares • analyse a statement of changes in shareholders’ equity • determine basic and diluted earnings per share (EPS) • describe the components of owners’ equity in the different legal forms of enterprises define and determine the return on equity (ROE). Introduction In Part two we have described transactions affecting assets and liabilities. Now we will examine owners’ equity in more detail. Recall the basic accounting equation: (1) Assets Capital deployed = = Liabilities + Owners’ equity Capital sources We can re-express this equation as follows: (2) Assets – Liabilities Net capital deployed = = Owners’ equity Owners’ capital Equation (1) focuses on an enterprise’s assets. Capital sources (debt and shareholder financing) are lumped together. The enterprise’s assets are considered to drive economic performance, so an enterprise is considered to represent the capital deployed 12/14/05 11:35 AM Page 165 Components of the owners’ equity 165 – the assets themselves. Who provided those assets (creditors versus shareholders) is of secondary importance. The focus of the accounting equation (2) is on shareholders. In fact, this view isolates the capital provided by owners. In this perspective – known as proprietary view – the enterprise is considered to be the owners’ equity investment. This view greatly influences income measurement. To see why, consider the basic accounting principle that income can be earned (or expenses incurred) only through transaction between an enterprise and outsiders. But who is inside an enterprise and who are the outsiders? Under the proprietary view, the enterprise and its owners are the same. Consequently, no income (or loss) can arise from transactions between the enterprise and its owners, because owners are not outsiders. .

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