IAS 1 States That an Entity Shall Present a Statement

IAS 1 states that an entity shall present a statement of changes in equity showing on the face of the statement:

A) Total comprehensive income for the period,showing separately the total amounts attributable to owners of the parent and to non-controlling interests;.
B) For each component of equity,the effects of retrospective application or retrospective restatement recognized in accordance with IAS 8.
C) For each component of equity,a reconciliation between the carrying amount at the beginning and the end of the period,separately disclosing changes resulting from:
(i) profit or loss; (ii) each item of other comprehensive income;and (iii) transactions with owners in their capacity as owners,showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control.
D) All of these