In Which of the Following Way Is the Presentation of Changes

question 40

Multiple Choice

In which of the following way is the presentation of changes in shareholders' equity account treated under IFRS?

• A)Changes in all equity accounts are presented in a separate statement called "statement of changes in equity".
• B)Changes only in retained earnings are presented in the statement of retained earnings".
• C)Changes in all equity accounts are presented in the financial notes.
• D)Changes only in retained earnings are presented in a separate statement called "statement of changes in equity".

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Definitions:

Income

Total earnings derived from labor, investments, and any other source, typically discussed in the context of individuals or households.

Income

Funds accrued regularly from work performed or assets invested.

Good Y

Typically used in economics as an arbitrary designation for a commodity or product in theoretical models and analysis.

Pretzels

A type of baked bread product, often shaped into a twisted knot, that is commonly salted and can vary in flavor.