Which of the Following Items Do Not Appear in the Statement

question 56

Multiple Choice

Which of the following items do not appear in the statement of changes in equity?

• A) Dividends paid to shareholders
• B) Total comprehensive income
• C) Fair value changes of cash flow hedges
• D) Shares issued during the period

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Definitions:

Normal Routine

Typical daily activities or procedures followed by an individual or organization.

New Patterns Of Behavior

Refers to the emergent behaviors and habits of individuals or groups, especially as seen in consumer markets or societal changes.

Brand Extension

The practice of using an established brand name to introduce a new product in a different category.

Colgate's Kitchen Entrees

A real, albeit unsuccessful, product line extension by Colgate, traditionally known for toothpaste, into the food sector.