Statement of changes in equity: Difference between revisions
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'' | ''Financial reporting''. | ||
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]] | ||
Revision as of 19:55, 1 February 2019
Financial reporting.
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.
