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Section 6 – Statement of Changes in Equity |
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1. |
An entity shall present a statement of changes in equity showing in the statement: a) total comprehensive income for the period, showing separately the total amounts attributable to owners of the parent and to non-controlling interests; b) for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with Section 10 Accounting Policies, Estimates and Errors; and c) for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing changes resulting from: i. profit or loss; ii. other comprehensive income; and iii. the amounts of investments by, and dividends and other distributions to, owners, showing separately issues of shares, purchase of own share transactions, dividends and other distributions to owners, and changes in ownership interests in subsidiaries that do not result in a loss of control. |
6.3 |
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2. |
For each component of equity, an entity shall present, either in the statement of changes in equity or in the notes, an analysis of other comprehensive income by item (see paragraph 6.3(c)(ii) |
6.3A |
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3. |
An entity shall present, in the statement of income and retained earnings, the following items in addition to the information required by Section 5 Statement of Comprehensive Income and Income Statement: a) retained earnings at the beginning of the reporting period; b) dividends declared and paid or payable during the period; c) restatements of retained earnings for corrections of prior period material errors; d) restatements of retained earnings for changes in accounting policy; and e) retained earnings at the end of the reporting period.
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6.5 |
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