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. | 
