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. Instructors can email [email protected] for teaching notes. And please subscribe to this channel. It helps others find these videos. Twitter: https://twitter.com/camerongraham Facebook: https://www.facebook.com/profgraham/ LinkedIn: https://www.linkedin.com/in/cameron-graham-98442a5a/ Faculty profile: https://schulich.yorku.ca/faculty/cameron-graham/ Google Scholar: https://scholar.google.com/citations?user=vPMYEfwAAAAJ&hl=en Musicbed: "Money, Money, Money" by Michael McEachern (MB01N8U3AHKLGZG)