A statement of changes in equity:
A) is identical to a statement of comprehensive income.
B) is required to include only the components listed in paragraph 106 of AASB 101.
C) includes the effects of changes in accounting policies recognised in accordance with AASB 108.
D) is required to include only the components listed in paragraph 106 of AASB 101 and includes the effects of changes in accounting policies recognised in accordance with AASB 108.
Correct Answer:
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