11. Equity Accounting

In this section

• Share Capital Transactions: Understanding Issue, Repurchase, and Retirement of Shares
  Explore the intricacies of share capital transactions, including issuing, repurchasing, and retiring shares, within the Canadian accounting framework.
• Retained Earnings and Dividends in Canadian Accounting
  Comprehensive guide on retained earnings and dividends in Canadian accounting, covering principles, calculations, and real-world applications.
• Other Comprehensive Income in Canadian Accounting: A Comprehensive Guide
  Explore the intricacies of Other Comprehensive Income (OCI) in Canadian accounting, including its components, recognition, and reporting under IFRS and ASPE.
• Treasury Shares: Understanding and Accounting for a Company's Own Shares
  Explore the intricacies of treasury shares in Canadian accounting, including their definition, accounting treatment, and implications for financial reporting.
• Equity-Settled Share-Based Payments in Canadian Accounting
  Explore the principles and applications of equity-settled share-based payments in Canadian accounting, including stock options and equity compensation.
• Non-Controlling Interests in Canadian Accounting: Understanding and Application
  Explore the intricacies of non-controlling interests in Canadian accounting, focusing on IFRS and ASPE standards, practical examples, and exam preparation tips.
• Changes in Ownership Interests: A Comprehensive Guide for Canadian Accounting
  Explore the intricacies of changes in ownership interests within the Canadian accounting framework, including IFRS and ASPE standards, practical examples, and exam-focused insights.
• Preferred Shares and Complex Capital Instruments in Canadian Accounting
  Explore the intricacies of preferred shares and complex capital instruments in Canadian accounting, focusing on equity and liability components.
• Reserves and Accumulated Other Comprehensive Income in Canadian Accounting
  Explore the intricacies of Reserves and Accumulated Other Comprehensive Income (AOCI) in Canadian accounting, including their significance, management, and reporting under IFRS and ASPE.