CERTYNEX IFRS ACADEMY

Which items does the statement of changes in equity present under IAS 1? (Several answers.)

Total comprehensive income for the period.

Only the dividends paid, the other changes being described in the notes.

For each component of equity, the effects of retrospective application or retrospective restatement.

For each component of equity, a reconciliation between the carrying amounts at the beginning and at the end of the period.

The cash flows from equity transactions, in place of the statement of cash flows.