Statement of Changes in Equity

Free CPA FAR (Financial Accounting & Reporting) lesson in Financial Reporting. 21 min read, ~3,123 words.

One row per equity component (Common Stock, APIC, Retained Earnings, AOCI, Treasury Stock, NCI), one column per event; columns sum left-to-right to ending balances that must tie to the balance sheet equity section. Net income increases Retained Earnings; OCI items (AFS gains, foreign currency translation, pension adjustments, cash flow hedges)...