Q4-29. An entity shall present: a. The statement of changes in equity following the statement of financial

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Q4-29. An entity shall present:

a. The statement of changes in equity following the statement of financial position.

b. The statement of comprehensive income first and the statement of changes in equity last.

c. If presented in two-statement format, the Income Statement immediately followed by the statement of comprehensive income.

d. The statement of financial position more prominently than the other statements.

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Financial Accounting International Financial Reporting Standards Global Edition

ISBN: 9781292211145

11th Edition

Authors: Charles T. Horngren, C. William Thomas, Wendy M. Tietz, Themin Suwardy, Walter T. Harrison

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