Statement of changes in equity and Trend: Difference between pages

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imported>Doug Williamson
(Expand definition.)
 
imported>Doug Williamson
(Expand for bubbles, crashes and rational expectations.)
 
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''Financial reporting''.
Market conditions under which there is believed to be a greater probability that a subsequent price movement will be in the same direction as the previous period's price movement (rather than in the opposite direction).
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.
Extended trends lead to bubbles and crashes.
 
These include transactions with shareholders such as dividends payable and new shares issued.




== See also ==
== See also ==
* [[Dividend]]
* [[Adaptive expectations]]
* [[Equity]]
* [[Bubble]]
* [[Financial statements]]
* [[Correction]]
* [[IAS  1]]
* [[Crash]]
* [[Issue]]
* [[Efficient market hypothsis]]
* [[Primary statements]]
* [[Mean reversion]]
* [[Statement of comprehensive income]]
* [[Overshooting]]
* [[Statement of financial position]]
* [[Random walk]]
* [[Statement of profit or loss]]
* [[Rational expectations]]
 
* [[Trend analysis]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 09:09, 2 May 2018

Market conditions under which there is believed to be a greater probability that a subsequent price movement will be in the same direction as the previous period's price movement (rather than in the opposite direction).

Extended trends lead to bubbles and crashes.


See also