Publications
Publications
- October 2002 (Revised April 2012)
- HBS Case Collection
Introduction to Stockholders' Equity
Abstract
The stockholders' equity section of the balance sheet illustrates details of accounting for stock offerings, common stock, and preferred stock. Accounting for dividends, both cash and stock dividends, and treasury stock is covered.
Keywords
Citation
Fields, Thomas D., and Jacob Cohen. "Introduction to Stockholders' Equity." Harvard Business School Background Note 103-019, October 2002. (Revised April 2012.)