Statement of changes in equity: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Expand definition - source - linked pages.) |
imported>Doug Williamson (Add link.) |
||
| 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]] | ||
Revision as of 20:28, 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.
