Statement of Changes in Equity
From Open Risk Manual
Definition
Statement Of Changes In Equity. A financial statement that presents the profit or loss for a Reporting Period, items of income and expense recognised directly in equity for the period, the effects of changes in accounting policy and corrections of errors recognised in the period and (depending on the format of the statement of changes in equity chosen by the entity) the amounts of transactions with owners acting in their capacity as owners during the period.
Line items represent concepts included in a table (Cartesian Product of Components Of Equity versus increase / decrease mechanisms).
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Statement of changes in equity [line items]
- Common Initials:
- Element Type and Attributes: line items
- Hierarchy Level: 1
- IFRS References:
