The balance sheet shows the financial position of a corporation as of a particular date, which consists of three major sections: liabilities the debts of the corporation, and stockholder's equity--the stockholder's interest in the corporation....
Analysis on the reasons the minority stockholder's equity is infringed.
It presents the relationship of the liabilities to the stockholder's equity, and can be used to evaluating how well creditors are protected in case of insolvency.
Because of the separation enterprise's ownership and actual control, manager control enterprise who may pursue interests by way of damaging stockholder's equity is not been supervised.
Analysts can see the dollar amount of each item, find the percentage of each item and the proportion of each item in the assets or the liabilities and stockholder's equity, and summarize the structure of assets and that of stockholder's equity.
According to the above entries, the long- term liability and stockholder's equity accounts for 1998 are as follows...
The total increase in liabilities and stockholder's equity is caused by the most items of liabilities, and equity.
