5.2 Scope and relevant guidance - Viewpoint
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financial_statement_/financial_statement___18_US/chapter_5_stockholde_US/52_scope_and_relevan_US.html
WebASC 505, Equity, ASC 815-40, Contracts in an Entity's Own Equity, S-X 3-04, and S-X 5-02 are the primary sources for the presentation and disclosure requirements related to stockholders’ equity accounts. ASC 810-10 addresses the presentation and disclosure requirements of noncontrolling interests.
DA: 64 PA: 77 MOZ Rank: 20