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1025 |
Statement of changes in equity
ias01-a10
Information included in
the statement of changes in equity
IAS1-pr106
(1) total comprehensive income, separately for
(1a) non-controlling interests
(1b) owners of the parent
(2) for each component of equity, the effects of
(2a) retrospective application
(2b) retrospective restatement
(3) for each component of equity, a reconciliation between
(3a) carrying amount at the beginning of the period
(3b) carrying amount at the end of the period
(4) changes from the following are disclosed separately
(4a) profit or loss
(4b) each item of OCI
(4c) transactions with owners
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International Accounting
Standards (IAS)