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Components of Equity: Equity is often subclassified on the statement of financial position into the following categories Share capital. C Share premium. Retained earnings. Accumulated

Components of Equity:

Equity is often subclassified on the statement of financial position into the following categories

  1. Share capital. C
  2. Share premium.
  3. Retained earnings.
  4. Accumulated other comprehensive income.
  5. Treasury shares.

6. Non-controlling interest (minority interest).

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