Page 335 - F2 Integrated Workbook STUDENT 2019

Consolidated statement of changes in equity

CSOCIE

1.1 Objective of the CSOCIE

The CSOCIE shows the movements in the groups EQUITY balances
from the CSOFP.

1.2 Basic CSOCIE pro forma

Parent
shareholders NCI

Equity b/f x x

(W1) (W2)
Total comprehensive
income x x From CSOPLOCI

Dividends (x) (x)
 Parent = P’s dividend paid
–––– –––– only
Equity c/f x x
–––– ––––  NCI = NCI’s % of S’s
dividend paid

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