Statement of Changes in Equity
The statement of changes in equity reconciles each equity component from opening to closing balance. See its structure, entries, and worked example.
Financial-statement terms for statements of changes in equity, retained earnings, partners' capital, recognized income and expense, and shareholder-fund movement reconciliations.
Equity Statements and Movement Reconciliations groups the statements that bridge opening and closing owner balances. Use it to separate comprehensive income from contributions, distributions, repurchases, reserve transfers, corrections, and changes in ownership interests.
Use this page when an equity movement explains how ownership claims changed during the period. Use the parent Capital, Equity, and Shareholder Reporting page when you need the broader reporting map. For an individual decision, confirm the statement line, disclosure note, reporting period, measurement basis, and calculation before relying on the term.
Use the table below to move from this landing page into the term page that best matches the statement evidence.
| Term | Use it for |
|---|---|
| Statement of Changes in Equity | Reconcile each equity component and distinguish comprehensive income from owner transactions and retrospective adjustments. |
| Statement of Income and Retained Earnings | Statement of Income and Retained Earnings helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Statement of Partners’ Capital | Reconcile each partner’s contributions, allocated results, distributions, transfers, and closing capital under a stated basis. |
| Profit and Loss Allocation | Separate partnership allocations from cash distributions and compare book, tax, and agreement-based results. |
| Statement of Recognized Income and Expense | Statement of Recognized Income and Expense helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Statement of Retained Earnings | Statement of Retained Earnings helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
A company can report profit while retained earnings fall if dividends exceed the period earnings added to equity.
Equity Statements content is educational and does not provide personalized investment, tax, legal, accounting, audit, valuation, or securities advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
The statement of changes in equity reconciles each equity component from opening to closing balance. See its structure, entries, and worked example.
A statement of partners' capital reconciles each partner's opening balance, contributions, allocated results, distributions, and closing capital.