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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Statement of change in equity.
Dear Chris,
How are you?
I hope you are doing well,
Regarding the presentation of change in equity is it possible to represent other comprehensive income (OCI) as a separate column in changes in equity statement as follow.
1. OCI.
Revaluation surplus. xx
Hi,
OCI is made up of several components so I would not group them all together under the one heading.
Thanks
