标题: 求教！！！ level1 los22中的一道FRA基础题~ [打印本页]

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作者: hellodada    时间: 2014-3-28 17:43     标题: 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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作者: adjani.zhang    时间: 2014-3-30 00:21

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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