#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