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Blob

Smart Reasoning:

C&E

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Qaagi - Book of Why

Causes

Effects

the actions of the owner of the business , such as dividends and the sale or purchase of shares of the company ’s stock(passive) caused bychanges in equity

Activitiescausechanges to equity

Increase or decrease in owners ’ capital in businesscreateschanges in equity

other comprehensive income of the investee company(passive) caused byChanges in equity

net incomecausesequity to change

when there is a hedged position in the accountmay causeequity change

earnings Not from market - based revaluation Not from gifts in or out Not from changes in net personal assets Not from inconsistencies in the balance sheets FFSC 2012 Conference(passive) are ... caused bychanges in equity

a substantial reduction of shareholdersto causechanges in equity

its ongoing capital operation(passive) triggered bya change in equity

to helpcreatechange for equity

likelyto causechange in equity structure

Factorscontributingto the change in equity

any itemcausesa change in equity

to infercausedequity to change

services ... intangible and other operationscausechanges in equity

Clinical Scholars enables clinically active health care providersto leadtransformative change in equity

from non - owner changes separately from transactions with ownersresultingfrom non - owner changes separately from transactions with owners

from transactions with owners in their capacity as owners ( such as dividends ) separately from “ non - owner ” changes ( such as transactions with third partiesresultingfrom transactions with owners in their capacity as owners ( such as dividends ) separately from “ non - owner ” changes ( such as transactions with third parties

from transactions and economic events from non - owner sourcesresultsfrom transactions and economic events from non - owner sources

from transactions with the Crown in its capacity as ' owner ' separately from ' non - owner ' changesresultingfrom transactions with the Crown in its capacity as ' owner ' separately from ' non - owner ' changes

from a selection of different activities , such as the issuance and acquisition of shares or perhaps the issuance of dividendsmay resultfrom a selection of different activities , such as the issuance and acquisition of shares or perhaps the issuance of dividends

from revaluation ofresultingfrom revaluation of

from transactions with owners ( holders of instruments classified as equityresultingfrom transactions with owners ( holders of instruments classified as equity

from “ nonowner changesresultfrom “ nonowner changes

from which a. Dividends pa 2014 FAR 3 SIM Q andresultingfrom which a. Dividends pa 2014 FAR 3 SIM Q and

from distributions to ownersresultingfrom distributions to owners

from which of the followingresultingfrom which of the following

from distributions to ow Intermediate Accounting Syllabus Instructor : Jennifer Cornett , CPA Office : 334 Lowder Business Bldgresultingfrom distributions to ow Intermediate Accounting Syllabus Instructor : Jennifer Cornett , CPA Office : 334 Lowder Business Bldg

from changes in fair value of financial asset or financial liabilityresultingfrom changes in fair value of financial asset or financial liability

the change in control over the substantive rights and benefits of the companymay causethe change in control over the substantive rights and benefits of the company

to higher assetsleadingto higher assets

in a change in actual or legal controlresultin a change in actual or legal control

from the capitalization of creative financing in housing pricesresultingfrom the capitalization of creative financing in housing prices

from additional capital changesresultingfrom additional capital changes

forth under the heading ‘Financial Statements’ on pages 64 to 108 ( excluding Note 24 on page 108 of Unilever Group’s Annual Report and Accounts 2011setforth under the heading ‘Financial Statements’ on pages 64 to 108 ( excluding Note 24 on page 108 of Unilever Group’s Annual Report and Accounts 2011

from the reinvestment of earnings , which are recorded as a separate component of direct investment capital inflowsresultfrom the reinvestment of earnings , which are recorded as a separate component of direct investment capital inflows

from the reinvestment of earnings , which are recorded as a separate component of direct investment capital outflowsresultfrom the reinvestment of earnings , which are recorded as a separate component of direct investment capital outflows

from transactions and other events from nonowner sourcesresultingfrom transactions and other events from nonowner sources

from profit or lossresultingfrom profit or loss

Blob

Smart Reasoning:

C&E

See more*