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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