Resources
What is Fundamental Analysis?
Value Investing
Introduction To Financial Statements
Statement Of Comprehensive Income
Statement of Financial Position
Statement of Cash Flows
Statement Of Changes In Equity

Statement Of Changes In Equity

 

The Statement Of Changes In Equity shows the changes to the owner’s equity from the start until the end of the financial period.  The purpose of the Statement Of Changes In Equity is to inform shareholders how the capital of a company is utilised and used.  As it presents the movements of share capital, accumulated earnings and losses and reserves, shareholders can review how capital or funds changes during the financial period.