Statement of changes in equity

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.

See also

• Dividend
• Equity
• Financial statements
• IAS 1
• Issue
• Primary statements
• Statement of comprehensive income
• Statement of financial position
• Statement of profit or loss