Modernization of the statement of changes in equity in the context of the implementation of the concept of usefulness of information for decision-making

Abstract

The most important circumstance of its format modification is the transition to a new development paradigm caused by changes in social relations. In the context of the transition to the concept of sustainable development, and the strengthening of users' requirements for the usefulness of business reporting for the purposes of its sustainability, the study of the format of the Statement of Changes in Equity is of particular interest, which is due to four reasons.