Statement of changes in owner's equity (Statement of changes in owner's equity). A financial statement that shows the details of the changes in the list of elements from the beginning to end of the period showing each item according to the type of items listed in the statement of changes in owner's equity with the 1st Edition (updated 2552), subject to the presentation of the financial statement says the statement of changes in owner's equity from the reconciliation between the opening balance as of the beginning and ending date.
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