Proprietary View

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Definitions
Proprietary View
Proprietary View Shareholders Accounting Entity Residual Equity Theory Shareholder Value Entity View
The proprietary view in accounting emphasizes the rights and interests of shareholders rather than viewing the enterprise as a separate entity.
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Definitions
Residual Equity Theory
Residual Equity Theory Ordinary Shareholders Earnings per Share Investment Decisions Proprietary View Entity View Business Ownership
Residual Equity Theory emphasizes the rights and interests of ordinary shareholders, viewing them as the real owners of a business. It reflects in earnings per share, aiding shareholder investment decisions. This theory positions itself between the proprietary view and the entity view of a company.
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