Statement of changes in equity: Difference between revisions
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''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. | ||
Revision as of 10:22, 29 October 2020
Financial reporting - primary statements.
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.
