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:

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