Changes in Equity Statement DFS

What exactly is included in the Changes in Equity Statement?



  • Rinske
    Rinske Registered Posts: 2,453
    Profit or loss for the period
    Items of income and expense for the period that are recognised directly in equity
    The total of income and expense for the period, split between the amounts attributable to equity holders and non-controlling interests.

    So profit and loss, revaluation proceeds etc, added together and then split between the different parties.

    Or at least that's how I try to remember it! If you have the Osborne books, they give an example on p62, but discuss it more at the start of chapter 7. It all seems very short though.

    Does this help?
  • jewels.p
    jewels.p Registered Posts: 1,774
    Thanks Rinske but no it doesnt help lol!

    I have the Osbourne Book but have a shot of someone's Kaplan Pocket Notes and it looks different in there. Just wondered if someone could post an example so I could understand it better!
  • Rinske
    Rinske Registered Posts: 2,453
    Oh oki, well, Osborne books give two examples of different looking ones and I must admit that I am not sure about it myself. But in the AAT file with the changes to DFS they have a nice layout.

    Not sure if this is what you are after exactly, but hope it helps!
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