AASB 101 Requires That a Reconciliation Between the Carrying Amount

question 20

Multiple Choice

AASB 101 requires that a reconciliation between the carrying amount of each class of contributed equity capital and each reserve at the beginning and end of each period be disclosed in:

• A) the statement of changes in equity only.
• B) the notes to the financial statements only.
• C) Statement of profit or loss and other comprehensive income.
• D) either the statement of changes in equity or the notes to the financial statements.