Equity

Learn about all the curious line items in the equity section of a corporation's balance sheet. Why is it that shareholders get such special treatment in accounting? Are all shares worth the same amount? How do the financial claims of shareholders on the company differ from other financial claims? This is a rich topic that hints at some of the problems underlying our economic system.

00:00 Equity
00:00 Introduction
00:33 Dividends
02:25 Stock Dividends
06:08 Residual Rights
09:22 Preferred Shares
12:02 Common Shares
13:17 Stock Splits and Stock Consolidations
16:03 Share Repurchases
29:21 Employee Stock Options
35:38 Non-controlling Interest
39:56 Summary

Visit the course website (https://fearfulasymmetry.ca/) for a readable version of this lesson, complete with downloadable course material.

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Musicbed: "Money, Money, Money" by Michael McEachern (MB01N8U3AHKLGZG)