- Definitions of Terms
- Recognition and Measurement
- Presentation and Disclosure
- Classification Between Liabilities and Equity
- Share Issuances and Related Matters
- Additional Guidance Relative to Share Issuances and Related Matters
- Compound and Convertible Equity Instruments
- Retained Earnings
- Dividends and Distributions
- Accounting for Treasury Share Transactions
- Members' Shares in Co-operative Entities
- Examples of Financial Statement Disclosures
- US GAAP Comparison
The Framework defines equity as the residual interest in the assets of an entity after deducting all its liabilities. Shareholders' equity is comprised of all capital contributed to the entity (including share premium, also referred to as capital paid-in in excess of par value) plus retained earnings (which represents the entity's cumulative earnings, less all distributions that have been made therefrom).
IAS 1 suggests that shareholders' interests be subcategorised into three broad subdivisions: issued share capital, ...