Rezumat: The objective of this article is to present, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented, the recognition of the equity, the summary of the accounting regulations regarding these balance sheet items, the accounting for different transactions and events regarding equity, as well as the manner of preparing the statement of changes in equity.