A Statement of Changes in Equity

question 22

Multiple Choice

A statement of changes in equity:

• A)is identical to a statement of comprehensive income.
• B)is required to include only the components listed in paragraph 106 of IAS 1.
• C)includes the effects of changes in accounting policies recognised in accordance with IAS 8.
• D)is required to include only the components listed in paragraph 106 of IAS 1 and includes the effects of changes in accounting policies recognised in accordance with IAS 8.

---

Definitions:

Immobilized

Restriction of movement, often by mechanical means or medical devices, to allow healing or prevent further injury.

Supine Position

A way of lying down where the person is on their back, facing upwards, often used in medical contexts.

Hypercalcemia

A condition characterized by an abnormally high level of calcium in the blood, which can cause various symptoms and require medical management.

Renal Calculi

Also known as kidney stones; these are hard deposits of minerals and salts that form inside the kidneys.