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
