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  2. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    A statement of changes in equity is one of the four basic financial statements.It is also known as the statement of changes in owner's equity for a sole trader, statement of changes in partners' equity for a partnership, statement of changes in shareholders' equity for a company, and statement of changes in taxpayers' equity [1] for a government.

  3. Annual report - Wikipedia

    en.wikipedia.org/wiki/Annual_report

    In the United States, a more-detailed version of the report, called a Form 10-K, is submitted to the U.S. Securities and Exchange Commission. [2] A publicly held company may also issue a much more limited version of an annual report, which is known as a "wrap report." A wrap report is a Form 10-K with an annual report cover wrapped around it. [3]

  4. Form 8-K - Wikipedia

    en.wikipedia.org/wiki/Form_8-K

    Form 8-K is a very broad form used to notify investors in United States public companies of specified events that may be important to shareholders or the United States Securities and Exchange Commission. This is one of the most common types of forms filed with the SEC.

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    In so doing, the MD&A attempt to provide investors with complete, fair, and balanced information to help them decide whether to invest or continue to invest in an entity. [ 9 ] The section contains a description of the year gone by and some of the key factors that influenced the business of the company in that year, as well as a fair and ...

  6. Stakeholders vs. shareholders: What’s the difference?

    www.aol.com/finance/stakeholders-vs-shareholders...

    All shareholders are stakeholders, but not all stakeholders are shareholders.

  7. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    However, it does not include the contributions made by the equity participants (for example owners, partners or shareholders). Expenses: decreases in assets, or increases in liabilities, that result in decreases in equity. However, these do not include the distributions made to the equity participants.

  8. Individual investors vs. institutional investors: How ... - AOL

    www.aol.com/finance/individual-investors-vs...

    For example, one type of institutional investor is a mutual fund, in which a fund manager buys and sells securities on behalf of the individual investors who buy the fund.

  9. Capital structure - Wikipedia

    en.wikipedia.org/wiki/Capital_structure

    A similar type of research is performed under the guise of credit risk research in which the modeling of the likelihood of default and its pricing is undertaken under different assumptions about investors and about the incentives of management, shareholders and debt holders. Examples of research in this area are Goldstein, Ju, Leland (1998) [38 ...