Examples of using Changes in equity in English and their translations into Serbian
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(c) a statement of changes in equity for the reporting period.
A management company shall enter data in columns 2 to 11 of the Statement of Changes in Equity form.
(ii) the non-controlling interests' share of changes in equity since the date of the combination.
(4) Statement of Changes in Equity, which shall provide information about changes in equity of legal persons during the reporting period;
A lessor shall enter data in columns 2- 11 on balance and changes in equity in the Statement of Changes in Equity form.
(4) Statement of Changes in Equity, which shall provide information about changes in equity of legal persons during the reporting period;
The changes for the period in owners' equity are disclosed in accordance with Section 6 Statement of Changes in Equity and Statement of Income and Retained Earnings.
And in the early 2000s, changes in equity made it more transparent and understandable for shareholders.
This Decision prescribes financial statement forms to be completed by banks and the content of items in the following forms: Balance Sheet, Income Statement, Statement of Other Comprehensive Income,Statement of Changes in Equity and Cash Flow Statement.
The accompanying financial statements include receivables, liabilities,operating results, changes in equity and the Bank's cash flow, excluding its subsidiary- Intesa Leasing d.o.o., Beograd.
Notes contain information in addition to that presented in the statement of financial position, the statement of comprehensive income(if presented), the income statement(if presented), the combined statement of income and retained earnings(if presented),the statement of changes in equity(if presented) and the statement of cash flows.
The statement of changes in equity presents an entity's profit or loss for a reporting period, other comprehensive income for the period, the effects of changes in accounting policies and corrections of errors recognised in the period and the amounts of investments by, and dividends and other distributions to, owners in their capacity as owners during the period.
The accompanying financial statements include accounts receivable, accounts payable, operations result,statement of changes in equity and cash flow statement of the Bank, excluding its subsidiary- Intesa Leasing d.o.o., Beograd.
This Decision sets out the content and layout of forms of financial statements of voluntary pension fund management companies(hereinafter: management company), including the content of items in the Balance Sheet, Income Statement, Statement of Other Comprehensive Income,Cash Flow Statement and Statement of Changes in Equity, and notes to financial statements.
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.
Letter on financial statement presentation, signed by responsible bank officers, confirms that financial statements give a fair presentation of the bank's financial position, its business performance,cash flows and changes in equity for the relevant year and are in compliance with law.
If the only changes to equity arise from profit or loss, payment of dividends, corrections of errors, and changes in accounting policy, an entity may present a single(combined) statement of income andretained earnings instead of the separate statements of comprehensive income and of changes in equity(see Section 6).
Notes to financial statements contain descriptions or detailed breakdown of amounts presented in the Balance Sheet, Income Statement, Statement of Other Comprehensive Income,Cash Flow Statement and Statement of Changes in Equity, and additional information not presented in financial statements,in line with the requirements of individual IAS and/or IFRS relating to disclosure.
If the only changes to 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, the entity may present a single statement of income andretained earnings in place of the statement of comprehensive income and statement of changes in equity(see paragraph 6.4).
A financial statement that presents the profit or loss for a period, items of income and expense recognised directly in equity for the period, the effects of changes in accounting policy andcorrections 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.
To comply with IAS 1, an entity's first IFRS financial statements shall include at least three statements of financial position, two statements of comprehensive income, two separate income statements(if presented),two statements of cash flows and two statements of changes in equity and related notes, including comparative information.
These Amendments clarify that the first MFRS financial statements shall include at least three statements of financial position, two statements of profit or loss and other comprehensive income, two separate statements of profit or loss(if presented),two statements of cash flows and two statements of changes in equity and related notes, including comparative information for all statements presented.
At the end of each reporting period and at the date of settlement, the entity shall review andadjust the carrying amount of the dividend payable to reflect changes in the fair value of the assets to be distributed, with any changes recognised in equity as adjustments to the amount of the distribution.
Although potential voting rights are considered in deciding whether significant influence exists,the investor's share of profit or loss of the investee and of changes in the investee's equity is determined on the basis of present ownership interests.
Although potential voting rights are considered in deciding whether significant influence exists, an investor shall measure its share of profit or loss andother comprehensive income of the associate and its share of changes in the associate's equity on the basis of present ownership interests.
If we want local solutions and equity in climate change, we have to make sure that impacted communities are producing our next generation of climate scientists.