Learn about our editorial policies A company's balance sheet, also known as a "statement of financial position," reveals the firm's assets, liabilities, and owners' equity (net worth) at a ...

shareholders' equity (or owners' equity for privately held companies), represents the difference between a company's assets and liabilities. If all of the company's assets were liquidated and used ...

Common stock represents ownership in a company, not a direct asset or liability. Issuing common stock raises funds for a company without needing repayment like a loan. Common stock equity ...