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May i know how can i do the horizontal analysis in statement of change in equity?
I’m not sure the reasons you wished to perform horizontal analysis in statement of changes in equity. This is more common on balance sheets, income statements and statement of cash flows. Nevertheless, you could perform this analysis on line items appearing on the statement of changes in equity, for the changes/variance etc. But you’ve got to ask yourself is this really helpful in understanding the results of the comparison/analysis?
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