✅ Перевірена відповідь на це питання доступна нижче. Наші рішення, перевірені спільнотою, допомагають краще зрозуміти матеріал.
Which of the following is not disclosed in the Statement of Changes in Equity?
I. The amounts of transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners
II. For each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period
III. Revaluation Gain relating to financial assets held for trading
IV.