CIMA BA3 Syllabus B. RECORDING ACCOUNTING TRANSACTIONS - Statement of changes in equity - Notes 17 / 18
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
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Syllabus B. RECORDING ACCOUNTING TRANSACTIONS
B3. Prepare accounting entries for specific transactions
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Syllabus B. RECORDING ACCOUNTING TRANSACTIONS
B3. Prepare accounting entries for specific transactions