| 6.1 | An entity shall present its changes in equity for a reporting period. This section sets out the information that shall be presented in a statement of changes in equity or, if specified conditions are met and an entity chooses, in a statement of income and retained earnings. [AMD 237] |
| 6.1A | A small entity applying Section 1A Small Entities is not required to comply with this section. However, paragraph 1A.9 encourages a small entity to present a statement of changes in equity or a statement of income and retained earnings. [AMD 73] |
| AMD 237 Amendment Paragraph 6.1 amended by Amendments to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland – Triennial review 2017 – Incremental improvements and clarifications (issued December 2017) Effective date 01/01/2019 Previous text 6.1 This section sets out requirements for presenting the changes in an entity's equity for a period, either in a statement of changes in equity or, if specified conditions are met and an entity chooses, in a statement of income and retained earnings. |
| AMD 73 Amendment Paragraph 6.1A added by Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland - Small entities and other minor amendments (issued July 2015) Effective date 01/01/2016 (Earlier application permitted subject to certain conditions - see paragraph 1.15) |
|
|
Licence and copyright | © 2018, LexisNexis Group a division of Reed Elsevier (UK) Ltd. All rights reserved. |