Question：The statement of changes in equity is designed to show, which one of the following:
　　A. financial position
　　B. an entity's transactions with its owners
　　C. an entity's realised and unrealised profits
　　D. financial performance
　　The correct answer is: an entity's transactions with its owners.
　　解析：The revision to IAS 1 in 2007 resulted in a change in the focus of the statement of changes in equity. Financial performance (both realised and unrealised profits as reported in total comprehensive income) are shown only in aggregate. The main purpose of the statement is to report transactions with shareholders, such as dividends and share issues.