ASC

ASC 215-10

Overall

215 Statement of Shareholder Equity

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In brief

IntroductoryPresentationDisclosureDebt and equityFinancial statement presentation

ASC 215-10 is a placeholder ("link") subtopic for the statement of shareholder equity. It contains no substantive recognition or measurement rules; its only content directs users to Topic 505 for disclosure guidance on the items that make up shareholders' equity.

Key points (3)
  • Topic 215 contains only the Overall Subtopic, and that Subtopic merely provides a link to guidance on shareholders' equity (215-10-05-1).
  • For disclosure guidance on the items comprising shareholders' equity, the reader is directed to Topic 505 (215-10-50-1).
  • No recognition, measurement, or presentation requirements for the statement of shareholder equity are established within 215-10 itself.

For students. This is a navigational stub, not a source of rules — the common mistake is hunting in ASC 215 for the requirements governing the equity statement when the substance lives in ASC 505 (and SEC rules such as Regulation S-X for registrants).

statement of shareholder equityshareholders' equitylink subtopicdisclosure cross-referenceequity presentation

Machine-generated study aid for ASC 215-10. Check the source paragraphs below.

215-10-05Overview and Background

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215-10-05-1
The Statement of Shareholder Equity Topic contains only the Overall Subtopic. This Subtopic only provides a link to guidance on shareholders' equity.

215-10-50Disclosure

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215-10-50-1
For disclosure guidance on items that comprise shareholders' equity, see Topic 505.

Related subtopics