(1) Omakapitali muutuste aruanne on raamatupidamisaruanne, mis kajastab aruandeperioodil toimunud muutusi raamatupidamiskohustuslase omakapitalis.
defineeritakse kõikide Eesti õigusaktide ulatuses
(1) Statement of changes in owners' equity means a financial statement presenting the changes which have occurred in the owners' equity of an accounting entity during an accounting period.
defined within the scope of all Estonian legal instruments
