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Dear Ayman
Thank you for asking this question. It is quite an interesting question as majority (including me) struggled to prepare this in our professional exams. :)
The following items are presented in the statement of changes in equity:
– profit or loss;
– other comprehensive income; and
– transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control.
The amounts of dividends recognised as distributions to owners during the period, and amounts per share, shall be disclosed.
It will be more helpful, if you read the above alongwith this link. Click here: Tesco Plc's Statement of Changes in Equity
Hope this helps!
Ganesh
As per IAS-1 requires a separate entity to present a statement of changes in equity along with others are followed by
A) Total comprehensive income for the period which segregating amount attributable to owner and to non controlling interest .
B) In accordance with IAS-8 the effects of retrospective application or deem to retrospective restatement separately which is definitely component of equity .
C)Contribution from and distribution to owners.
D) Separately disclosing for each changing which is the component of equity comes from a reconciliation amount carrying at beginning and at ended period.
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