Building a comprehensive equity statement is a crucial piece to submitting high quality interactive data filings to the SEC. Join Certent’s VP Compliance Services, Evan Condran, CPA, Senior SEC Quality & Audit Manager, Raymond Ong, CPA, and Director of Education and Product Enablement, Sean Sandoval, as they discuss the building blocks to developing a solid equity statement.
The presentation will explore:
- Overview of Stockholder’s Equity in the US GAAP taxonomy (values vs. shares, Additional Paid In Capital elements, Noncontrolling interest items, Parenthetical items)
- Equity Components Axis (Understanding Axis and Member relationships)
- Common one-way element concepts (ex. Dividends, Treasury Stock)
- Stockholder’s Equity vs Cash Flow elements
- Various factors that influence employee ownership behavior
Upcoming XBRL US Events
GovFin 2026 – A Changing Climate for Municipal Disclosures
Public Review for Version 31 of DQC Rules
AI Technologies Impact on Company Compliance Activities
Center for Data Quality Committee Meeting
Domain Steering Committee Meeting
Communications & Services Steering Committee Meeting
Digital Standards for Digital Assets – Supporting the GENIUS Act

