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About Module 013 Week005-Statement of Changes in Equity, Accounting Policies, Changes in Accounting Estimates and Errors
The document discusses key aspects of equity accounting including: 1. The statement of changes in equity tracks movements in shareholders' equity components over time. 2. IAS 8 sets standards for selecting accounting policies, estimating changes, and correcting errors to enhance financial statement reliability and comparability. 3. The statement of changes in equity must reconcile the beginning and ending balances of each equity component, and disclose impacts of profit/loss, other comprehensive income, and owner transactions.
Detailed Information
| Author: | ['man ibe'] |
|---|---|
| Publication Year: | 2019 |
| Pages: | 7 |
| Language: | English |
| Format: | |
| Price: | FREE |
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