View source for Statement of Changes in Equity

== 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
* [[Accounts Hierarchy Structure | Hierarchy Level]]: 1
* IFRS References:  

== References ==
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[[Category:Financial Statements]]
[[Category:Changes In Equity Items]]
[[Category:XBRL]]