#794446
In the statement of changes in equity the effects of the retrospective application of a change in accounting policy is presented:
Варианты ответа:
- separately for each component of equity only
- in aggregate for total equity only
- in aggregate for total equity and separately for the total amounts attributable to owners of the parent and to non-controlling interests
Курсы в категории:
Финансы и банковское дело