CIMAPRA17-BA3-1 Exam - Topic 1 Question 130 Discussion

Actual exam question for CIMA's CIMAPRA17-BA3-1 exam

Question #: 130
Topic #: 1

[All CIMAPRA17-BA3-1 Questions]

Which one of the following will not be found in a statement of changes in equity?

AGeneral reserve

BOrdinary shares

CDebentures

DShare premium account

Show Suggested Answer

Suggested Answer: C

by Belen at Jul 17, 2026, 08:22 AM

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Yun

3 days ago

Agreed, debentures are liabilities, not equity.

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Ria

9 days ago

I think C) Debentures is the answer.

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Yolando

14 days ago

I thought debentures were part of equity too, but I guess not!

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Ardella

19 days ago

Yep, general reserve and share premium are definitely included.

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Irma

24 days ago

Wait, are you sure about that?

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Melynda

29 days ago

Totally agree, it's all about equity!

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Jesusa

1 month ago

C) Debentures won't be in there.

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Weldon

1 month ago

I’m a bit confused; I thought debentures could sometimes be included in equity discussions, but maybe not in this context?

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Alpha

1 month ago

I practiced a similar question last week, and I believe ordinary shares and reserves are definitely part of equity, so it must be C.

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Lovetta

2 months ago

I'm not entirely sure, but I remember something about reserves and share premiums being included in equity statements.

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Mitzie

2 months ago

I think the answer is C) Debentures because they are liabilities, not part of equity.

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