IAS 1/AASB 101 specifies that the statement of changes in equity must disclose how many of the following items?
$\bullet$Total comprehensive income for the period.
$\bullet$A reconciliation between carrying amount at the beginning and end of the period for each item of equity.
$\bullet$Contributions by and distributions to owners, disclosed separately.
A) 0
B) 1
C) 2
D) 3

Question

Quizplus · Accepted Answer

IAS 1/AASB 101 requires the disclosure of all three items: total comprehensive income for the period, a reconciliation of equity items, and contributions by and distributions to owners, in the statement of changes in equity.

IAS 1/AASB 101 Specifies That the Statement of Changes in Equity