Statement of changes in equity

A financial statement that reconciles an entity’s equity from the beginning to the end of a reporting period, showing changes such as contributions, distributions, and comprehensive income.

Equity (finance): The residual interest in an entity’s assets after deducting its liabilities. The statement tracks changes in this residual interest over the reporting period.
Statement of retained earnings: A financial statement that reconciles retained earnings over a reporting period. It covers a narrower equity balance and may be presented within this broader statement.
IAS 1: The International Accounting Standard prescribing the presentation of financial statements. It requires a statement of changes in equity as part of a complete set of statements.
Balance sheet: A financial statement showing an entity’s assets, liabilities, and equity at a specific date. It reports the ending equity position rather than reconciling movements across the period.
Retained earnings: Accumulated profits and losses not distributed to an entity’s owners. Profit, loss, and dividends commonly change this component of equity.
Dividends: Distributions of a company’s profits or assets to its shareholders. Declared distributions reduce retained earnings or another relevant equity balance.
IFRS 18: An IFRS standard setting requirements for presentation and disclosure in financial statements. It replaces IAS 1 for annual reporting periods beginning on or after 1 January 2027.
Cash flow statement: A financial statement classifying cash receipts and payments into operating, investing, and financing activities. It tracks cash movements, which do not capture every change in equity.
Share capital: Capital raised by a company through issuing shares. Share issues and other owner contributions can change this equity component.
Share repurchase: A company’s purchase of its own shares from shareholders. Repurchases are owner transactions that reduce equity under applicable accounting rules.

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Financial accountingBroader topic: It reconciles opening and closing equity, including profits and distributions.