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Statement of change in equity.

This topic has 1 reply, 2 voices, and was last updated 1 year ago by P2-D2.

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April 5, 2021 at 3:39 am #615938
7fsa
Participant
- Topics: 58
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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: 6443
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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