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

Which one of the following will not be found in a statement of changes in equity?
C) Debentures
A) General reserve
B) Ordinary shares
D) Share premium account

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?

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Suggested Answer: C

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

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Lovetta
15 hours 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
6 days ago
I think the answer is C) Debentures because they are liabilities, not part of equity.
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