# ASC 215-10: Statement of Shareholder Equity — Overall

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/215/10/)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

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## ASC 215-10: Statement of Shareholder Equity — Overall

### Machine-generated study aids

```json
{
  "summary": "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": [
    "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."
  ],
  "categories": [
    "Presentation",
    "Disclosure",
    "Debt and equity",
    "Financial statement presentation"
  ],
  "audience_level": "introductory",
  "student_note": "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).",
  "related_topics": [
    "505",
    "505-10",
    "220",
    "205"
  ],
  "key_concepts": [
    "statement of shareholder equity",
    "shareholders' equity",
    "link subtopic",
    "disclosure cross-reference",
    "equity presentation"
  ]
}
```

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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)

SEC content: no

##### [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.

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## ASC 215-10-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/215/10/#50-disclosure)

SEC content: no

##### [215-10-50-1](https://asc.understandingaccounting.org/asc/215/10/#215-10-50-1)

Pending content: no

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For disclosure guidance on items that comprise shareholders' equity, see Topic 505.