Unlike the other Primary Financial Statements, the standard Statement of Changes in Equity table is two-dimensional with rows representing specific transactions or events affecting equity and columns representing different components of equity, such as share capital, retained earnings, and reserves.
Please note that this guide reflects our interpretations and is intended for informational purposes only. We recommend consulting with your auditors or compliance professionals to ensure these guidelines meet your specific requirements.
How do I tag the Statement of Changes in Equity table?
Apply an abstract tag to define your table. For example: ifrs-full:StatementOfChangesInEquityAbstract
Start by applying line items to each row in the table. It is important that the entire row is tagged with the same element.
The opening and closing balance will be an Instant period type, which means it will have one date in the properties. Preferred Label Role can be set to PeriodStart or PeriodEnd respectively.
All other table rows as a common practice will have elements with Duration period type, i.e. from and to dates and Preferred Label Role set to Standard.
You can see the period type in the Tags tab:
The Statement of Changes in Equity tends not to have any calculations. The reason for this is that a calculation cannot consist of a duration and an instant type of elements. However, this should be discussed and agreed upon with the auditors.
Next, apply dimensions to each column. As above, it is important the entire column is tagged with the same member tag.
Check that the presentation of your table is correct via the XBRL Preview and should you need to change the order of the lines or columns you can do so with the Adjust Row Order and Dimension Hierarchy functions.