DipIFR Syllabus D. Preparation of external financial reports - Statement of changes in equity - Notes
Statement of changes in equity
The revised statement of changes in equity separates owner and non-owner changes in equity.
It includes only details of transactions with owners, with all non-owner changes in equity presented as a single line – total comprehensive income.
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Group Income Statement
Syllabus D. Preparation of external financial reports
D1. Preparation of group consolidated external reports
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Intra-Group Balances & In-transit Items
Syllabus D. Preparation of external financial reports
D2. Business combinations – intra-group adjustments