Page 42 - FINAL CFA I SLIDES JUNE 2019 DAY 7
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Session Unit 7:
LOS 25.f: Describe the components of
25. Understanding Balance Sheets
shareholders’ equity., p.90
• Owner’s equity
• Contributed capital (par value, authorised shares, issued shares, outstanding shares;
preferred stock, non-controlling interest; retained earnings, treasury stock)
tanties
