Course Description:

Shareholders’ equity, including the development of the statement of changes in shareholders’ equity (also called the statement of shareholders’ equity or statement of equity) and the shareholders’ equity section of the balance sheet (called statement of financial position under IFRS) is important for students to understand. Here is a 2 year example of Greene Corporation, one which includes the development of the statements and the next which includes the calculation of basic earnings per share. Course Length: 8:54 minutes Source: Else Grech Accounting

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