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Shareholder’s Equity: Statement of Financial Position / Balance Sheet

Updated: Sep 1, 2019

Shareholder's Equity is shown at the bottom of the Statement of Financial Position/ Balance Sheet. Shareholder’s Equity represents how much the company's shareholders own, if assets were sold off to pay the company's liabilities.


Assets - Liabilities = Shareholder's Equity


A sample Statement of Financial Position/ Balance Sheet highlighting the Equity elements, can be found below.



* In ASPE standards, there is no concept of Accumulated and Other Comprehensive Income, so this category will not exist.

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