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  • Name: Poh Cheng Yuan 205505 Lecturer: Prof. Dr. Kabiru Isa Dandago

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    Equity holders are the owners of a business or company, while shareholders specifically hold shares of a company. Shareholders can be considered equity holders as well since they own shares of the company. However, not all equity holders are shareholders - in a sole proprietorship, the owner is an equity holder but not a shareholder since there are no shares. So equity holders have a wider scope than shareholders, as shareholders are a sub-category of equity holders.

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    Equity holders are the owners of a business or company, while shareholders specifically hold shares of a company. Shareholders can be considered equity holders as well since they own shares of the company. However, not all equity holders are shareholders - in a sole proprietorship, the owner is an equity holder but not a shareholder since there are no shares. So equity holders have a wider scope than shareholders, as shareholders are a sub-category of equity holders.

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    17 views1 page

    Name: Poh Cheng Yuan 205505 Lecturer: Prof. Dr. Kabiru Isa Dandago

    Uploaded by

    Alex Yeap
    Equity holders are the owners of a business or company, while shareholders specifically hold shares of a company. Shareholders can be considered equity holders as well since they own shares of the company. However, not all equity holders are shareholders - in a sole proprietorship, the owner is an equity holder but not a shareholder since there are no shares. So equity holders have a wider scope than shareholders, as shareholders are a sub-category of equity holders.

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    BKAF3083 Accounting Theory and Practices Group E

    Name : Poh Cheng Yuan 205505 Lecturer : Prof. Dr. Kabiru Isa Dandago Different Between Shareholder and Equity holder The terms equity holder is refer to the owner of a business or company, while shareholder is referring to the person who hold the share of the business or company. A lot of people think that shareholder is same with equity holder, actually there is some different between this two holder. As the term equity holder is refer to the person who own the company, thus shareholders who own the share of the company can also recognize as the equity holders of the company holder as well. Therefore, we could say that all the shareholders are also consider as the equity holders of the particular company. However not all the equity holders are the shareholders of the company. For example, in the business of sole proprietorship, the owner of the business is the equity holder of the business, but they are not a shareholder of the business. This different occur due to the different in the nature of business. As conclusion, we can say that the range of equity holder is more wide than shareholder and shareholder is a sub-unit under equity holder.

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