1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2024
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  1. IFRS 18: Presentation and Disclosure in Financial Statements
  2. IFRS 18: Basis for Conclusions
  3. Statement of changes in equity (paras. BCZ316-BCZ318)
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Statement of changes in equity (paras. BCZ316-BCZ318)

Comparing proposed amendment...
Reporting owner and non-owner changes in equity (paragraph 107) (paras. BCZ316-BCZ317)
Presentation of dividends (paragraph 110) (paras. BCZ318)
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