Which of the following are included in a statement of changes in equity?
A) All changes in equity arising from equity contributions and dividends paid.
B) All changes in equity arising from shares purchased.
C) All changes in equity arising separately from non-owner changes in equity (e.g. profit).
D) All options are included in a statement of changes in equity.

Question

Quizplus · Accepted Answer

The statement of changes in equity includes all changes in equity during a period, which encompasses equity contributions by and distributions to owners (such as dividends paid and shares purchased) and changes not related to transactions with owners (such as profits or losses).

Which of the Following Are Included in a Statement of Changes