FR MODULE 2 · Statement guide

Profit, OCI and the equity bridge

An original equity reconciliation, recycling example and balanced revaluation journals.

A4 · 2 pages · Print at actual size or fit to page. Colour supports the labels; the explanations also work in greyscale.

These independent resources use an October 2022 study context. Check the historical standards and assumptions identified with each topic and printable.

Page 1 of Profit, OCI and the equity bridge. Full readable content is available in the PDF.
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Page 2 of Profit, OCI and the equity bridge. Full readable content is available in the PDF.
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