Equity reconciliation must separately show which change?
AOwner contributions and payouts
BChanges in market indices
CMovements in share price
DChanges in credit ratings
Answer & Solution
Correct answer: A. Owner contributions and payouts
Alongside profit and OCI, the reconciliation shows transactions with owners in their capacity as owners.
Keep practising Ind AS 1 Presentation of Financial Statements
Browse all Ind AS 1 Presentation of Financial Statements questions for CA Final, or explore more Financialreporting topics.
Related questions
If Ind AS rules are insufficient for users, what is added?In virtually all cases a true and fair view is achieved by what?How are items of dissimilar nature or function presented unless immaterial?Puttable instruments classed as equity need which outflow disclosed?What must be disclosed about externally imposed capital requirements?Capital disclosures follow information given to whom internally?A capital disclosure covers objectives, policies and what?Must estimation uncertainty disclosures include forecasts?