Chapter 8
The Analysis of the Statement of Shareholders’Equity
Chapter 7 gave a design for
financial statements that
prepares them for analysis.
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This chapter reformulates the
statement of owners’ equity
according to the design in
Chapter 7. The reformulation
highlights comprehensive
income.
This Chapter
Chapters 9 continues the
reformulation with the balance
sheet and the income
statement.
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How is the
statement of
owners’ ...
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