Dear Chris,
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..
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Statement of change in equity.
5y ago#1Hi,
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.
Thanks,
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