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A Statement of Changes in Equity

Question 22

Multiple Choice

A statement of changes in equity:


A) is identical to a statement of comprehensive income.
B) is required to include only the components listed in paragraph 106 of IAS 1.
C) includes the effects of changes in accounting policies recognised in accordance with IAS 8.
D) is required to include only the components listed in paragraph 106 of IAS 1 and includes the effects of changes in accounting policies recognised in accordance with IAS 8.

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