Examples of using Statement of changes in English and their translations into Bulgarian
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
(c) Statement of changes in equity for the period;
Information to be presented in the statement of changes in equity.
Statement of changes in equity… preceding financial year.
How to fill out a statement of changes in equity: Instruction.
An alternative is to present only the items set out in paragraph 96 in the statement of changes in equity.
(a)a statement of changes in net assets available for benefits;
Information to be presented in the statement of changes in equity or in the.
A statement of changes in equity that comprises only these items shall be titled a statement of recognised income and expense.
In paragraph 95(a),‘recognised directly in equity through the statement of changes in equity(see IAS 1)' is amended to‘recognised in other comprehensive income'.
(c) the statement of changes in capital presenting in detail the increases and decreases during the year in each item of the capital accounts.
An entity shall disclose the following, either in the statement of financial position or the statement of changes in equity, or in the notes.
An entity shall present, either in the statement of changes in equity or in the notes, the amount of dividends recognised as distributions to owners during the period, and the related amount of dividends per share.
In case there is an important change that we want to highlight to you,we will inform you in another way(for example via a pop-up notice or statement of changes on our website).
Paragraph 106(b) requires disclosure in the statement of changes in equity of the total adjustment to each component of equity resulting from changes in accounting policies and, separately, from corrections of errors.
In case there is an important change that we want to highlight to you,we will inform you in an appropriate manner(e.g. via a pop-up notice or statement of changes on our website).
Paragraph 96(d) requires disclosure in the statement of changes in equity of the total adjustment to each component of equity resulting, separately, from changes in accounting policies and from corrections of errors.
If there is an important change that we want to highlight to you,we will also inform you through another appropriate way(i.e. pop-up notice or statement of changes on our website).
Information to be presented in the statement of changes in equity or in the notes 106A For each component of equity an entity shall present, either in the statement of changes in equity or in the notes, an analysis of other comprehensive income by item(see paragraph 106(d)(ii)).
In case there is an important change that we want to highlight to you,we may also inform you in another appropriate ways(for example via a pop-up notice or statement of changes on our website).
(c) provide additional information that is not presented on the face of the balance sheet,income statement, statement of changes in equity or cash flow statement, but is relevant to an understanding of any of them.
Creating of monthly management report including general and detailed ledgers, Statement of financial position, Statement of profit or loss and other comprehensive income,Statement of cash flows and Statement of Changes in Equity;
The financial statements include the balance sheet and the economic outturn account,the cash-flow table, the statement of changes in net assets and a summary of the significant accounting policies and other explanatory notes.
(b) disclose the information required by Australian Accounting Standards that is not presented on the face of the balance sheet,income statement, statement of changes in equity or cash flow statement; and.
An entity to present a statement of income andretained earnings in place of a statement of comprehensive income and a statement of changes in equity if the only changes to its equity during the periods for which financial statements are presented arise from profit or loss, payment of dividends, corrections of prior period errors, and changes in accounting policy.
Notes contain information in addition to that presented in the statement of financial position, statement of comprehensive income,separate income statement(if presented), statement of changes in equity and statement of cash flows.
This section sets out requirements for presenting the changes in an entity's equity for a period, either in a statement of changes in equity or, if specified conditions are met and an entity chooses, in a statement of income and retained earnings.
The final stage in the process of aggregation and classification is the presentation of condensed and classified data, which form line items on the face of the balance sheet,income statement, statement of changes in equity and cash flow statement, or in the notes.
This Standard requires particular disclosures in the statement of financial position or of comprehensive income,in the separate statement of comprehensive income(if presented), or in the statement of changes in equity and requires disclosure of other line items either in those statements or in the notes.
This Standard sometimes uses the term‘disclosure' in a broad sense, encompassing items presented on the face of the balance sheet,income statement, statement of changes in equity and cash flow statement, as well as in the notes.
Introduction 47 This Standard requires particular disclosures in the statement of financial position or of comprehensive income,in the separate income statement(if presented), or in the statement of changes in equity and requires disclosure of other line items either in those statements or in the notes.