#reading-megafono
Statement of Changes in Owners' Equity
This statement reports the amounts and sources of changes in equity from capital transactions with owners. It reports ownership interests in order of preference upon liquidation and dividends. For example, the first item listed gets paid off first after creditors in the event of liquidation.
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Subject 2. Major Financial Statementstion can be used to evaluate the effects of major investment and financing decisions.
The details of income statements, balance sheets and cash flow statements will be covered in Study Session 8.
<span>Statement of Changes in Owners' Equity
This statement reports the amounts and sources of changes in equity from capital transactions with owners. It reports ownership interests in order of preference upon liquidation and dividends. For example, the first item listed gets paid off first after creditors in the event of liquidation.
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