| English | Russian |
| statement of changes | отчёт об изменениях (Retained Earnings are part of the Statement of Changes in Equity. | A statement of changes in shareholders equity is a financial statement that presents a summary of the changes in shareholders' equity accounts over the ... Alexander Demidov) |
| statement of changes in equity | отчёт об изменении капитала (A statement of changes in equity can be explained as a statement that can changes in equity for corporation features be created for partnerships, sole proprietorships, or corporations. The key purpose of this statement is to summarize the activity in take equity accounts for a certain period. Sole proprietorships and partnerships follow a similar format for their statements of changes in equity. On the contrary, the statement of changes in equity for a corporation features a slightly different format.  readyratios.com Alexander Demidov) |
| statement of changes in equity | отчёт об изменениях капитала (если для фин. отчётности. то "shareholders'/owners'" перед equity добавлять не нужно – IAS 1 requires a business entity to present a separate Statement of Changes in Equity (SOCE) as one of the components of financial statements. wiki Alexander Demidov) |
| Statement of Changes in Financial Position | Отчёт об изменении финансового состояния |
| statement of changes in net assets | отчёт об изменениях в чистых активах, принадлежащих участникам (The Statement of Changes in Net Assets details the change between the current and prior period for net asset balances. Where the organization is using fund accounting, this statement would be replaced with the Statement of Change in Fund Balances. The reason for presenting this statement is that several items that affect net asset or fund balances may not be apparent from a review of the statement of operations. For example, an addition to endowments under the deferral method of accounting, would not appear in the statement of operations but would impact the ending net asset balance. In some cases, it may be possible to combine the statement of changes in net assets with the statement of operations. However, it is often not be possible to effect this abbreviated presentation and present all required disclosures for the change in the net asset balance. The statement presented must show the change in: net assets invested in capital assets; endowments; restricted net assets; unrestricted net assets, and total net assets. Alexander Demidov) |
| statement of changes in net assets | отчёт об изменениях в чистых активах (A financial statement that shows how a mutual fund's net assets have changed over the past two reporting periods. Adding to net assets are net investment income and net realized gains, which come from operations. Shares sold and reinvested also add to net assets. The items that subtract from net assets include dividends paid and shares redeemed. Webster's New World Finance and Investment Dictionary Copyright © 2010 Alexander Demidov) |
| Statement of Changes in Owner's or Stockholder's Equity | Отчёт об изменениях в собственном капитале |
| Statement of Changes in Shareholder's Equity | Отчёт об изменении акционерного капитала (rechnik) |
