ACCA FR Syllabus B. Accounting For Transactions In Financial Statements - Statement of changes in equity - Notes 3 / 3
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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Past Papers (Since Dec 14) relating to Financial Statements
Syllabus B. Accounting For Transactions In Financial Statements
Past Papers - Financial Statements
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Problems Using Historic Information To Predict Future
Syllabus C. Analysing And Interpreting The Financial Statements
C1. Limitations of financial statements