Article ID: 2782
Last updated: 30 May, 2023
Please note: There are differing opinions in the profession about the inclusion, or not, of the Statement of Changes in Equity (and other primary statements) within accounts filed to the Registrar. The option provided allows the flexibility needed for you to make the appropriate choice for your client’s circumstances. A small company is not required to produce a Statement of Changes in Equity within the Full Financial Statements but is encouraged to do so.
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