Topics:
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Goal of statements of changes in owners’ equity
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New balance sheet concepts: retained earnings and reserves (accumulated other comprehensive income)
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Connecting balance sheets to statements of changes in owners’ equity
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Connecting owners’ equity change (OEC) map to statements of changes in owners’ equity
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Company disclosures (including controlling and non-controlling interests):
- Vodafone
- América Móvil
- AT&T
- Take-aways
Scenic Video: [29 min]
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Video slides [pdf]
Transcript [pdf] Transcript [doc]
