Statement of changes in equity 14 / 14

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.

Statement of changes in equity – Proforma

ACCA FA D10j Statement of changes in equity graph

We use cookies to help make our website better. We'll assume you're OK with this if you continue. You can change your Cookie Settings any time.

Cookie SettingsAccept