Statement of changes in equity - Revision history

imported>Doug Williamson: Amend wording.

2021-08-11T14:30:55Z

Amend wording.

← Older revision		Revision as of 14:30, 11 August 2021
Line 11:		Line 11:


	The statement of changes in equity also includes the total amount of comprehensive income, which is set out ~~in turn~~ in more detail in the Statement of comprehensive income and - if reported in a separate statement - the Statement of profit or loss.		The statement of changes in equity also includes the total amount of comprehensive income, which in turn is set out in more detail in the Statement of comprehensive income and - if reported in a separate statement - the Statement of profit or loss.


Line 21:		Line 21:
	* [[Financial reporting]]		* [[Financial reporting]]
	* [[Financial statements]]		* [[Financial statements]]
	* [[IAS 1]]		* [[IAS 1]]
	* [[Income statement]]		* [[Income statement]]
	* [[Issue]]		* [[Issue]]
	* [[Primary statements]]		* [[Primary statements]]
	* [[Share]]
	* [[Statement of comprehensive income]]		* [[Statement of comprehensive income]]
	* [[Statement of financial position]]		* [[Statement of financial position]]

imported>Doug Williamson: Add link.

2021-08-10T20:28:48Z

Add link.

← Older revision		Revision as of 20:28, 10 August 2021
Line 25:		Line 25:
	* [[Issue]]		* [[Issue]]
	* [[Primary statements]]		* [[Primary statements]]
			* [[Share]]
	* [[Statement of comprehensive income]]		* [[Statement of comprehensive income]]
	* [[Statement of financial position]]		* [[Statement of financial position]]

imported>Doug Williamson: Expand definition - source - linked pages.

2021-08-10T20:23:11Z

Expand definition - source - linked pages.

← Older revision		Revision as of 20:23, 10 August 2021
Line 3:		Line 3:
	(SOCE).		(SOCE).

	The statement of changes in equity is a primary financial statement required by International Accounting ~~Standard~~, IAS 1.		The statement of changes in equity is a primary financial statement required by International Accounting Standards, under IAS 1.


	It includes items affecting shareholders equity which have not already been reported in the statement of profit or loss, or the statement of comprehensive income.		It includes items affecting shareholders equity which have not already been reported in the statement of profit or loss, or the statement of comprehensive income.

	These include transactions with shareholders such as dividends payable and new shares issued.		These items include transactions with shareholders, such as dividends payable and new shares issued.


			The statement of changes in equity also includes the total amount of comprehensive income, which is set out in turn in more detail in the Statement of comprehensive income and - if reported in a separate statement - the Statement of profit or loss.


	== See also ==		== See also ==
			* [[Balance sheet]]
			* [[Cash flow statement]]
	* [[Dividend]]		* [[Dividend]]
	* [[Equity]]		* [[Equity]]
			* [[Financial reporting]]
	* [[Financial statements]]		* [[Financial statements]]
	* [[IAS 1]]		* [[IAS 1]]
			* [[Income statement]]
	* [[Issue]]		* [[Issue]]
	* [[Primary statements]]		* [[Primary statements]]

imported>Doug Williamson: Layout.

2020-12-31T17:12:09Z

Layout.

← Older revision		Revision as of 17:12, 31 December 2020
Line 4:		Line 4:

	The statement of changes in equity is a primary financial statement required by International Accounting Standard, IAS 1.		The statement of changes in equity is a primary financial statement required by International Accounting Standard, IAS 1.


	It includes items affecting shareholders equity which have not already been reported in the statement of profit or loss, or the statement of comprehensive income.		It includes items affecting shareholders equity which have not already been reported in the statement of profit or loss, or the statement of comprehensive income.

imported>Doug Williamson: Add abbreviation. Source: Accounting Web https://www.accountingweb.co.uk/community/industry-insights/frs-102-section-6-summary-statement-of-changes-in-equity-and-statement

2020-12-18T22:57:53Z

Add abbreviation. Source: Accounting Web https://www.accountingweb.co.uk/community/industry-insights/frs-102-section-6-summary-statement-of-changes-in-equity-and-statement

← Older revision		Revision as of 22:57, 18 December 2020
Line 1:		Line 1:
	''Financial reporting - primary statements''.		''Financial reporting - primary statements''.

			(SOCE).

	The statement of changes in equity is a primary financial statement required by International Accounting Standard, IAS 1.		The statement of changes in equity is a primary financial statement required by International Accounting Standard, IAS 1.

imported>Doug Williamson: Add header.

2020-10-29T10:22:04Z

Add header.

← Older revision		Revision as of 10:22, 29 October 2020
Line 1:		Line 1:
	''Financial reporting''.		''Financial reporting - primary statements''.


	The statement of changes in equity is a primary financial statement required by International Accounting Standard, IAS 1.		The statement of changes in equity is a primary financial statement required by International Accounting Standard, IAS 1.

imported>Doug Williamson: Expand definition.

2019-02-01T19:55:36Z

Expand definition.

← Older revision		Revision as of 19:55, 1 February 2019
Line 1:		Line 1:
	''~~Accounting~~''		''Financial reporting''.

	A primary financial statement required by International Accounting Standard, IAS 1.		The statement of changes in equity is a primary financial statement required by International Accounting Standard, IAS 1.

			It includes items affecting shareholders equity which have not already been reported in the statement of profit or loss, or the statement of comprehensive income.

			These include transactions with shareholders such as dividends payable and new shares issued.


	== See also ==		== See also ==
			* [[Dividend]]
	* [[Equity]]		* [[Equity]]
	* [[Financial statements]]		* [[Financial statements]]
	* [[IAS 1]]		* [[IAS 1]]
			* [[Issue]]
	* [[Primary statements]]		* [[Primary statements]]
			* [[Statement of comprehensive income]]
			* [[Statement of financial position]]
			* [[Statement of profit or loss]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Categorise.

2018-02-22T10:57:18Z

Categorise.

← Older revision		Revision as of 10:57, 22 February 2018
Line 9:		Line 9:
	* [[IAS 1]]		* [[IAS 1]]
	* [[Primary statements]]		* [[Primary statements]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add link.

2016-12-14T21:15:10Z

Add link.

← Older revision		Revision as of 21:15, 14 December 2016
Line 5:		Line 5:

	== See also ==		== See also ==
			* [[Equity]]
	* [[Financial statements]]		* [[Financial statements]]
	* [[IAS 1]]		* [[IAS 1]]
	* [[Primary statements]]		* [[Primary statements]]

imported>Doug Williamson: Add link.

2016-12-14T21:14:39Z

Add link.

← Older revision		Revision as of 21:14, 14 December 2016
Line 1:		Line 1:
	''Accounting''.		''Accounting''

	A primary financial statement required by International Accounting Standard, IAS 1.		A primary financial statement required by International Accounting Standard, IAS 1.