How are you? I hope you are doing well, Regarding statement of change in equity its mentioned in Kaplan textbook that other non-owners changes in equity, such as comprehensive income, are disclosed in aggregate only. Could you explain how do we disclose it in aggregate only? Coz I can’t imagine since other comprehensive income has more than one item like profit for the period and gain on revaluation of non-current assets etc..
They are disclosed in aggregate only but for clarity in any exam answer then I would look to show them separately. It makes it easier for the marker to see what you have done.