Statement of changes in equity: Difference between revisions
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imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Expand definition - source - linked pages.) |
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(SOCE). | (SOCE). | ||
The statement of changes in equity is a primary financial statement required by International Accounting | 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]] | ||
Revision as of 20:23, 10 August 2021
Financial reporting - primary statements.
(SOCE).
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.
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.
