The Statement of Changes in Shareholders' Equity

question 68

Multiple Choice

The statement of changes in shareholders' equity

• A) is a required statement under ASPE.
• B) is a required statement under IFRS.
• C) is a required statement under both IFRS and ASPE.
• D) is an optional statement under both IFRS and ASPE.

---

Definitions:

Organizational skills

The ability to manage time, tasks, and resources effectively, often crucial for personal and professional productivity.

Millennium goals

A set of eight international development goals established in 2000, aiming to improve global conditions by 2015.

Canadian International Development Agency (CIDA)

A former federal agency responsible for administering foreign aid programs in developing countries on behalf of the Government of Canada.

Immigration rate

The frequency or number of individuals moving into a region from another country to reside permanently.