Statement of changes in equity

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Financial reporting - primary statements.


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 in turn is set out in more detail in the Statement of comprehensive income and - if reported in a separate statement - the Statement of profit or loss.

See also