The Saudi Organization for Chartered and Professional Accountants, represented by the Accounting Standards Committee, has adopted a limited amendment to the opinion issued by the Committee entitled "Opinion of the Accounting Standards Committee on displaying the impact of zakat and tax on owners' rights in the event of a decline among themselves in bearing the zakat and tax expense in mixed companies", whereby the company is given the choice between displaying the impact of the decline in the list of changes in property rights and disclosing it in the attached notes to the financial statements. Due to the density of the details presented in the list of changes in property rights in accordance with international standards, especially when a company has a number of other comprehensive income items, which may make presenting the effect of the owners' decline among themselves in bearing the zakat and tax expense at the core of the list of changes in property rights difficult in practice.