Statement of changes in equity
Accountants Enterprise in Australia only
The Statement of Changes in Equity report is applicable for all reporting and large non-reporting entities.
In Trust and Partnership, this report is incorporated as a note Net Assets Attributable to {BeneficiariesOrUnitholdersOrPartners}.
The Net Assets Attributable to {BeneficiariesOrUnitholdersOrPartners} and Statement of Changes in Equity report discloses all Reserves movement and Retained Earnings transactions movement in the prior and current years.
For the correct production of this report, the strict coding of the master chart is recommended.
For MAS, see Appendix B - MAS recommended Master Chart of Accounts .
For Accounts, see Appendix A - Summary of Master Chart Categories. The MYOB Master Chart of Accounts for Accounts from AE Release Versions 8.15/6.31 onwards is currently up to date with the correct coding.