A component of equity that arises when a parent company owns a majority of the common shares of a subsidiary compa earned capital. unearned capital noncontrolling interest. majority interest. A reader of a set of financial statements would expect to be able to find in the statement of changes in shareholders' equ increases from other comprehensive income increases in total assets. increases in total liabilities, increases to net income. IC.04-50 All of the following are examples of subsequent events that would be disclosed in the footnotes to the finansal a litigation settlement. fire or flood loss, IC.04-51 the write off of a significant uncollectible account. a bond issuance after the balance sheet date. IC.04-55 IC.04-56 IC.04-57 C.04-58 IC.04-60 Time-series analysis is most closely associated with O Cross-sectional analysis O Intracompany comparisons Common-size analysis O Intercompany comparisons Financial flexibility is assessed by evaluating profitability O efficiency. O liquidity. O leverage