Under AASB 101, separate disclosure is not required in the changes in equity statement of the amount of total comprehensive profit attributable to both the owners of the parent and to non-controlling shareholders.

Question

Quizplus · Accepted Answer

AASB 101 requires separate disclosure in the statement of changes in equity for the amount of total comprehensive income attributable to owners of the parent and to non-controlling interests. This ensures transparency and provides a clear understanding of the distribution of comprehensive income within the entity.

Under AASB 101, Separate Disclosure Is Not Required in the Changes