What is Statement of Movements In Equity - Definition - Meaning - Formula - Format - Example
Statement of Movements in Equity shows the changes in equity from one accounting period to another due to profitable activities of the owners of the business. It is also known as Statement of Changes in Equity or Statement of Changes in Owner’s Equity.
Statement of Movement In Equity Formula With Example And Format
It is calculated by applying following formula as shown below for ABC company for the accounting period ended on 31st December 2015:
ABC Co.
Statement of Movements in Equity
For the Year Ended on 31st December, 2015
2015
Rs.
Opening Equity 500000
Add: Share Capital 8000
Add: Share Premium 7000
Add: Net Profit for the year 70000
Less: Transfer to Capital Reserve 9000
Less: Dividend 5000
___________
Ending Equity 571000
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