IAS 1 Requires That a Reconciliation Between the Carrying Amount

question 17

Multiple Choice

IAS 1 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 only;
• C) either the Statement of Changes in Equity or the notes;
• D) Statement of Profit or Loss and Other Comprehensive Income.

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