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Discussion
Analyze the components of stockholders' equity.
This discussion comes from the textbook which is found on page 870.
Statement of Financial Accounting Concepts set forth financial accounting and reporting objectives and fundamentals that will be used by the financial accounting standards board in developing standards. Concepts Statement 6 defines various elements of financial statements.
Answer the following questions:
1. Define and discuss the term "equity"
2. What financial statement element other than equity is typically affected by owner investments and distributions?
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