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Items to be included under equity statement


What are the items to be included under equity statement as per IFRS? Do we need to show all the items included in the other comprehensive income statement in the equity also?

asked May 26, 2015 in IAS 1 - Presentation of Financial Statements by anonymous

1 Answer

0 votes

According to IAS 1, following items are included in equity.

  • Share capital.
  • Share premium.
  • Retained earning.
  • Reserves (General reserve, foreign translation reserve, revaluation reserve, share redemption reserve etc)
 The items included in the other comprehensive income are to be shown in the equity according to IAS 1.
answered Oct 29, 2016 by ammar0930 Level 2 Member (3,800 points)


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