The Statement of Changes in Equity

question 41

Multiple Choice

The statement of changes in equity:

• A)presents, either on the face of the statement or in the notes, the amounts of dividends recognised as distributions to owners during the period and the related amount per share.
• B)is identical to the statement of recognised income and expense.
• C)is the same as that required under the former UK 'Reconciliation of Shareholders Funds' statement.
• D)provides a reconciliation between the expenses outstanding at the start of the period and those outstanding at the end of the period.

---

Definitions:

B Cells

A type of white blood cell that plays a significant role in the adaptive immune system by producing antibodies to defend against pathogens.

Plasma Cells

A type of white blood cell that produces and secretes large volumes of antibodies, playing a crucial role in the body's immune response.

T Cells

A type of white blood cell that plays a central role in cell-mediated immunity.

Thymus

A primary lymphoid organ located in the chest, where T cells mature and differentiate.