Tuesday, September 21, 2010

More Stockholders' Equity

I guess the best place to start out would be to see what a Stockholders' Equity (SE) Section looks like. Book examples are always nice, but the companies are always made up, so it's hard to trust them. Here's a screenshot of Google's SE section (what does it say that that was the first company to come to mind?):


Here's a link to Google's entire 10-Q filing with the SEC for reference. I'm looking at the bottom of page 3.

First up, is Convertible preferred stock with outstanding shares and balance of 0 (glad that's there). Next is Common stock separated into Class A and B stock and what looks to be combined with Additional pain-in capital (APIC). Some companies combine their APIC accounts, and some separate it from among their sources. The CPA exam seems to like separating it.

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