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求教!!! level1 los22中的一道FRA基础题~

The financial statement that would be helpful to an analyst in understanding the changes that have occurred in a company's retained earnings over a year is a statement of:a, changes in equity
b, financial position
c, comprehensive income


答案是a, 可是觉得c也对啊,因为看过statement of changes in equity 和 statement of comprehensive income 的定义后觉得c比较对的,哪位大侠解释一下~ 谢谢喽哈~

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changes in Retained Earning 说明了 changes in Equity

changes in Retained Earning 与 OCI item 没有关系

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