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Essay heading: Owners’ Equity
 
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Issue: Business
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Date added: September 6, 2006
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No of pages / words: 2 / 414
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Also reported are the number of shares authorized and the number of shares issued. There are many acceptable variations in reporting shareholders' equity on the balance sheet. Premium paid-in capital accounts may be combined into a single heading called additional paid-in capital or listed separately...
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Any significant changes that occur to the paid-in capital section of the balance sheet should be disclosed in financial statements. (Petroff) Wall Street came up with two sets of earnings per share numbers: basic EPS and diluted EPS. The basic figure is the total earnings per share based on the number of shares outstanding at the time...
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