Document Type : Review article

Author

• Fatemeh Sadat Resolzadeh

Student

Abstract

Equity represents the interests of the shareholders and the main owners of the company in relation to the net assets of that company. Equity represents the remaining interest of the company's owners in the company's assets after deducting the company's liabilities. Equity is theoretically a residual figure that is equal to the difference between recognized assets and liabilities. Capital owners' rights initially include the resources that are brought into the company by the company's owners to provide capital, and after the start of the company's activities, undivided profits and reserves are added to it. In most companies, these three components, i.e. capital, undivided profit (accumulated profit) and reserves are the main figures that make up the rights of capital owners. The existence of other items in the owners' rights depends on factors such as the type of company and the regulations governing it. Currently, most of the large companies in Iran are joint-stock companies, and structures such as joint-stock companies are very rare. Therefore, the content of the article is adjusted according to the economic environment of our country according to the regulations governing the companies.

Keywords

• Equity
• capital
• joint stock companies

Main Subjects

• Accounting
• Audit