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Chapter 20

CHAPTER 16 – CONSOLIDATED STATEMENT OF CHANGES IN
EQUITY (CSOCIE)

Example 16.1

Consolidated statement of changes in equity for the year ended 31 March
20X2

Attributable to: Parent NCI
$000 $000
Equity b/f 2,000 360
Comprehensive income 1,000 173
Dividends paid on 1 Jan 20X2 (80) (20)
Adjustment for additional purchase of Grohl shares (W) (6) (234)

Workings (W)
$000

NCI b/f 360
NCI share of comprehensive income to 30 September 108
––––
468
Proportion transferred to parent 10/20
Decrease in NCI at date of transfer 234
Cash paid by parent (240)
–––––
Decrease in equity attributable to parent shareholders (6)

–––––

428