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A Statement of Changes in Equity Includes

Question 43

Multiple Choice

A statement of changes in equity includes:


A) each item of income and expense for the period that, as required by other Australian Accounting Standards, is recognised directly in equity.
B) profit or loss for the period.
C) total income and expense for the period showing separately the total amounts attributable to equity holders of the parent and to minority interest.
D) each item of income and expense for the period that, as required by other Australian Accounting Standards, is recognised directly in equity, profit or loss for the period, and total income and expense for the period showing separately the total amounts attributable to equity holders of the parent and to minority interest.

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