# ASC 215-10-05: Statement of Shareholder Equity — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/215/10/#05-overview-and-background)

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## ASC 215-10-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/215/10/#05-overview-and-background)

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##### [215-10-05-1](https://asc.understandingaccounting.org/asc/215/10/#215-10-05-1)

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