银色羽毛 · 2022年11月30日
NO.PZ2018062004000041
问题如下：
The minimum information not required under IAS No.1 is:
选项：
A.
changes in equity
B.
changes in income
C.
financial position
解释：
B is correct. A statement of comprehensive income will be reported under IAS No. 1, rather than a statement of changes in income. There is no statement of changes in income.
我想问这道题为什么A选项change in equity代表资产负债表，但B选项change in income不能代表损益表呢
王园圆_品职助教 · 2022年11月30日
嗨，从没放弃的小努力你好：
同学你好，本题的意思其实是针对的4张财务报表：balance sheet（C选项），Comprehensive Income Statement（B选项错在写成了income change,而 comprehensive income statement是包含 Income statement 和Other Comprehensive Income Statement2个子系列的），Statement of Changes of Equity(A选项）
以下是讲义中关于Statement of Changes of Equity的截图
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2018062004000041问题如下The minimum information not requireunr INo.1 is:A.changes in equityB.changes in incomeC.financipositionB is correct. A statement of comprehensive income will reporteunr INo. 1, rather tha statement of changes in income. There is no statement of changes in income.什么是Ino.1? 讲义里没看到过
NO.PZ2018062004000041 如何理解minimum information not require
changes in income financiposition B is correct. A statement of comprehensive income will reporteunr INo. 1, rather tha statement of changes in income. There is no statement of changes in income. B不是指的损益表的变化吗
老师 这是考察哪个知识点
