Simply put, equity describes an investor's direct ownership interest in an asset, excluding all other claims. A familiar example is home equity, which is the value of your home after you subtract ...

When one company has an interest in another company it has equity in that company. Under certain circumstances, the appropriate way for the company to account for that investment on its own books is ...

Organizations seeking funding have much to think about, and the long-term accounting considerations related to the debt and equity instruments they issue are not likely at the top of that list.