有關Financial Accounting的問題~ ”緊急”

An entity shall also present, either on the face of the statement of changes in equity or in the notes:
(a) the amounts of transactions with equity holders acting in their capacity as equity holders, showing separately distributions to equity holders;
(b) the balance of retained earnings (i.e. accumulated profit or loss) at the beginning of the period and at the reporting date, and the changes during the period; and
(c) a reconciliation between the carrying amount of each class of contributed equity and each reserve at the beginning and the end of the period, separately disclosing each change.

This will give the users of the financial statements more information about the interest of Shareholders ( diffenet kinds ) and its changes during the accounting period.