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ASC 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. In addition, for SEC registrants, FRP 211 (SEC Accounting Series Release No. 268, Presentation in Financial Statements of “Redeemable Preferred Stocks” (“ASR 268”)), codified in ASC 480-10-S99, requires certain securities to be presented outside of permanent equity on the balance sheet.
Other relevant guidance for SEC registrants includes:
Redeemable Preferred Stock
Change in Capital Structure
Receivables from Sale of Stock
Notes and Other Receivables from Affiliates
Discount on Shares
General Notes to Financial Statements
FRP 213
Separate Financial Statements

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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