Cost Absorption – Statement of comprehensive income??

Hi
Under practical reason for using absorption costing, the BPP book gives Inventory valuations This must be valued for two reasons and one of which is the following: – For the cost of sales figure in the statement of comprehensive income
Statement of comprensive income shows any transactions from non(business)-owners; for example shareholders. correct?
So Am I right to think that a Statement of comprehensive income for inventory will show any transactions of shares between shareholders and/or between shareholders and interested/potential new buyers?
I was exempt from F1, so I don’t know if this was covered already?

Thank you