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IAS 1 : Information to be presented in the statement of changes in equity

IAS 1 : Information to be presented in the statement of changes in equity



The statement of changes in equity includes the following information:
(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 recognised in accordance with IAS 8; and
(c) for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately (as a minimum) disclosing changes resulting from:
(i) profit or loss;
(ii) 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.

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