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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
  • March 30, 2021 at 9:57 pm #615545
    7fsa
    Participant
    • Topics: 58
    • Replies: 40
    • ☆☆

    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

    April 1, 2021 at 5:37 pm #615701
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6443
    • ☆☆☆☆☆

    Hi,

    OCI is made up of several components so I would not group them all together under the one heading.

    Thanks

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