Under IFRS, the statement of stockholders' equity summarizes changes of exactly three elements: contributed capital, retained earnings, and other comprehensive income.

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Under IFRS, the statement of stockholders' equity summarizes changes in multiple elements, including contributed capital, retained earnings, other comprehensive income, and possibly other reserves or components depending on the entity's specific circumstances.

Under IFRS, the Statement of Stockholders' Equity Summarizes Changes of Exactly