CPAfanyi.com(CPA Translation Services Network) has been engaged in translation of various financial statements such as balance statements, income statements, cash flow statements, and statements of changes in owner’s equity, etc. in Chinese, English and Japanese for more than 15 years. Our translation works are professional and accurate, complying with the requirements of IFRS Taxonomy.
An enterprise shall present a statement of changes in owners’ equity showing the movements of each component of owners’ equity during the period. Movements arising from profit or loss for the period, gains or losses recognized directly in the owner’s equity and capital translations with owners’ (shareholders, same as below) shall be separately presented.
As a minimum, the face of the statement of changes in owners’ equity shall separately present line items that reflect the following information:
(1)净利润； (2)直接计入所有者权益的利得和损失项目及其总额； (3)会计政策变更和差错更正的累积影响金额； (4)所有者投入资本和向所有者分配利润等； (5)按照规定提取的盈余公积； (6)实收资本或股本、资本公积、盈余公积、未分配利润的期初和期末余额及其调节情况。
a) net profit; b) items of gains and losses recognized directly in owners’ equity and the total of these items; c) cumulative effects of changes in accounting polices and corrections of errors; d) capital contributions by owners and profit distributions to owners, etc.; e) appropriation to surplus reserves pursuant to laws and regulations; f) the balance at the beginning and end of the period and a reconciliation showing the changes for each of paid-in capital (or share capital), capital reserves, surplus reserves, and unappropriated profit.