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A {{this}} is a [[Link::FA|Financial]] statement of all changes in equity arising from transactions with owners (i.e. owner changes in equity) reflecting the increase or decrease in net assets in the period. The {{this}} provides a linkage between the entity’s [[t:CSFP]] and its [[t:CSCI]].

A {{this}} is partitioned into three segments:
* Retrospective application of changes in accounting policies to the previous period
* Retrospective restatement of prior period errors
* Reconciliation of the changes of each component of equity in the current period
Alternative names for {{this}} include: Statement of Changes in Owner's Equity (sole proprietors), Statement of Changes in Partners' Equity (partnerships), Statement of Changes in Shareholders' Equity (Corporation), and Statement of Changes in Taxpayers' Equity (Government).
==Illustrative Example==
A typical {{this}} consists of the following:

{| class="wikitable smwtable showheader fintable"
|+ {{this}}

|-
| style="width: 80%;" |  
| style="min-width: 70px;" | Share Capital
| style="min-width: 70px;" | Retained Earnings
| style="min-width: 70px;" | Translation of Foreign Operations
| style="min-width: 70px;" | Investments in Equity Instruments
| style="min-width: 70px;" | Cashflow Hedges
| style="min-width: 70px;" | Revaluation Surplus
| style="min-width: 70px;" | Total
| style="min-width: 70px;" | Non-controlling Interests
| style="min-width: 70px;" | Total Equity
|-
| nowrap | ''Balance at 1 January CY-1''
| style="min-width: 70px;" | 600,000
| style="min-width: 70px;" | 118,100
| style="min-width: 70px;" | (4,000)
| style="min-width: 70px;" | 1,600
| style="min-width: 70px;" | 2,000
| style="min-width: 70px;" | –
| style="min-width: 70px;" | 717,700
| style="min-width: 70px;" | 29,800
| style="min-width: 70px;" | 747,500
|-
| nowrap |    Changes in accounting policy
| style="min-width: 70px;" | –
| style="min-width: 70px;" | 400
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | 400
| style="min-width: 70px;" | 100
| style="min-width: 70px;" | 500
|-
| nowrap |   Restated balance
| style="min-width: 70px;" | 600,000
| style="min-width: 70px;" | 118,500
| style="min-width: 70px;" | (4,000)
| style="min-width: 70px;" | 1,600
| style="min-width: 70px;" | 2,000
| style="min-width: 70px;" | –
| style="min-width: 70px;" | 718,100
| style="min-width: 70px;" | 29,900
| style="min-width: 70px;" | 748,000
|-
| nowrap |   Changes in equity for CY-1
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
|-
| nowrap |    Dividends
| style="min-width: 70px;" | –
| style="min-width: 70px;" | (10,000)
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | (10,000)
| style="min-width: 70px;" | –
| style="min-width: 70px;" | (10,000)
|-
| nowrap |    Comprehensive income CY-1
| style="min-width: 70px;" | –
| style="min-width: 70px;" | 53,200
| style="min-width: 70px;" | 6,400
| style="min-width: 70px;" | 16,000
| style="min-width: 70px;" | (2,400)
| style="min-width: 70px;" | 1,600
| style="min-width: 70px;" | 74,800
| style="min-width: 70px;" | 18,700
| style="min-width: 70px;" | 93,500
|-
| nowrap | '''Balance at 31 December CY-1'''
| style="min-width: 70px;" | '''600,000'''
| style="min-width: 70px;" | '''161,700'''
| style="min-width: 70px;" | '''2,400'''
| style="min-width: 70px;" | '''17,600'''
| style="min-width: 70px;" | '''(400)'''
| style="min-width: 70px;" | '''1,600'''
| style="min-width: 70px;" | '''782,900'''
| style="min-width: 70px;" | '''48,600'''
| style="min-width: 70px;" | '''831,500'''
|-
|  
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
|-
| nowrap | ''Changes in equity for CY''
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
| style="min-width: 70px;" |
|-
| nowrap |   Issue of Share Capital
| style="min-width: 70px;" | 50,000
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | 50,000
| style="min-width: 70px;" | –
| style="min-width: 70px;" | 50,000
|-
| nowrap |   Dividends
| style="min-width: 70px;" | –
| style="min-width: 70px;" | (15,000)
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | (15,000)
| style="min-width: 70px;" | –
| style="min-width: 70px;" | (15,000)
|-
| nowrap |   Comprehensive Income CY
| style="min-width: 70px;" | –
| style="min-width: 70px;" | 96,600
| style="min-width: 70px;" | 3,200
| style="min-width: 70px;" | (14,400)
| style="min-width: 70px;" | (400)
| style="min-width: 70px;" | 800
| style="min-width: 70px;" | 85,800
| style="min-width: 70px;" | 21,450
| style="min-width: 70px;" | 107,250
|-
| nowrap |   Transfer to Retained Earnings
| style="min-width: 70px;" | –
| style="min-width: 70px;" | 200
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | (200)
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
| style="min-width: 70px;" | –
|-
| nowrap | '''Balance at 31 December CY'''
| style="min-width: 70px;" | '''650,000'''
| style="min-width: 70px;" | '''243,500'''
| style="min-width: 70px;" | '''5,600'''
| style="min-width: 70px;" | '''3,200'''
| style="min-width: 70px;" | '''(800)'''
| style="min-width: 70px;" | '''2,200'''
| style="min-width: 70px;" | '''903,700'''
| style="min-width: 70px;" | '''70,050'''
| style="min-width: 70px;" | '''973,750'''
|}
<small>Example based on IFRS Taxonomy Illustrative Examples</small>
{{object
|name=Statement of Changes in Equity
|level=0
|sort=0
|keywords=Statement, Change, Equity, Statement of Changes in Equity, Financial Statement, Annual Reports, Equity, Partners' Equity, Owner's Equity, Taxpayers' Equity, Finance
|description=A financial statement of all changes in equity arising from transactions with owners. It links the statement of financial position and the statement of comprehensive income
}}
[[Category:Term]][[Category:Finance]]

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 <small>Example based on IFRS Taxonomy Illustrative Examples</small>
 {{object
 |name=Statement of Changes in Equity

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