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CMA Intermediate · Corporate Accounting and Auditing · Presentation of Financial Statements (Ind AS 1)

Under Ind AS 1, which information may be presented either in the Statement of Changes in Equity or in the notes, at the entity's choice?

Dividends recognised as distributions to owners during the period, together with dividend per share, may be presented either in the Statement of Changes in Equity or in the notes. The other listed items are required within the statement under paragraph 106.

  1. ADividends recognised as distributions to owners during the period and the related dividend per shareCorrect
  2. BTotal comprehensive income attributable to owners and non-controlling interests
  3. CThe effects of retrospective application on each component of equity
  4. DProfit or loss for the period

Explanation

Paragraph 107 allows the amount of dividends recognised as distributions to owners and the related dividend per share to be presented either in the statement of changes in equity or in the notes. The other items are required in the statement itself under paragraph 106.

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