Which of the Following Does Not Appear in the Statement

question 23

Multiple Choice

Which of the following does not appear in the Statement of Changes in Equity?

• A) The non-controlling interest share of equity;
• B) Dividends declared but not yet paid at year end;
• C) Appropriations from retained earnings;
• D) The payment of a bonus dividend from a reserve.

---

Definitions:

Sample Space

The collection of every potential result or outcome from a probabilistic experiment.

Random Experiment

An experiment or process for which the outcome cannot be predicted with certainty beforehand.

Mutually Exclusive

Two events that cannot occur at the same time, implying that the occurrence of one event precludes the occurrence of the other.

Collectively Exhaustive

Refers to a set of events that covers all possible outcomes, ensuring that no possibilities are left out.