Scenic: Statements of Changes in Owners' Equity

Topics:

  • Goal of statements of changes in owners’ equity
  • New balance sheet concepts: retained earnings and reserves (accumulated other comprehensive income)
  • Connecting balance sheets to statements of changes in owners’ equity
  • Connecting owners’ equity change (OEC) map to statements of changes in owners’ equity
  • Company disclosures (including controlling and non-controlling interests):
    • Vodafone
    • América Móvil
    • AT&T
  • Take-aways

Scenic Video: [29 min]

Video

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Additional Materials:

Video slides [pdf]  

Transcript [pdf]    Transcript [doc]



 

 

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