Tag Archives | Characteristics

Top 6 Characteristics of Equity Shares | Finance Sources

This article throws light upon the top six characteristics of equity shares. The characteristics are: 1. Maturity 2. Right to Income 3. Claim on Assets 4. Voting Rights 5. Pre-emptive Right 6. Limited Liability. Equity Shares: Characteristic # 1. Maturity: Equity shares provide permanent capital to the company and cannot be redeemed during the life […]

4 Important Characteristics of Equity

Financial Accounting Standards Board (FASB) has listed the following characteristics of equity: 1. Equity in a business enterprise stems from ownership rights. It involves a relation between an enterprise and its owners as owners rather than as employees, suppliers, customers, lenders or in some other non-owner role. Since it ranks after liabilities as a claim […]

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