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Dictionary by pitch.dog
Financial statements & accounting records · Working

Statement of changes in equity

Also called: statement of shareholders' equity

ELI5

A report explaining movements in owners' equity during a period.

Used in conversation

“Can we circulate statement of changes in equity with the assumptions and open questions marked?”

Pitch context

You will see “Statement of changes in equity” in financial models, budgets, board packs and investor materials when the discussion reaches financial statements & accounting records.

Why it matters: It helps a reader interpret financial statements & accounting records without confusing the measure, decision, role or evidence being discussed.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.