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Chapter 16

Consolidated statement of changes in

equity (CSOCIE)

Outcome

By the end of this session you should be able to:

 prepare the consolidated statement of changes in equity (CSOCIE)

 appreciate and reproduce the impact to the CSOCIE of changes in group
structure

and answer questions relating to those areas.

The underpinning detail for this chapter in your Integrated Workbook can be
found in Chapter 16 of your Study Text.

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