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Statement of change in equity.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Statement of change in equity.

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 5, 2021 at 3:39 am #615938
    7fsa
    • Topics: 56
    • Replies: 40
    • ☆☆

    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..

    April 5, 2021 at 8:25 pm #616043
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6115
    • ☆☆☆☆☆

    Hi,

    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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