In Relation to 'Retained Earnings', AASB 101 Mandates the Following

question 21

Multiple Choice

In relation to 'retained earnings', AASB 101 mandates the following disclosures:
I. Any changes during the reporting period.
II. The related tax adjustments in respect to any changes during the period.
III. The beginning balance.
IV. The balance at reporting date.

• A) I, II, III and IV;
• B) II, III and IV only;
• C) I, III and IV only;
• D) III and IV only.