A Listing of Possible Things to Be Included in the Changes

A listing of possible things to be included in the changes in equity statement was prepared by a trainee in the financial controller's division of Financial Excellence Ltd.The listing contained the following:
I $\quad$ total comprehensive profit for the period
II $\quad$ total amounts comprehensive profit allocated to non-controlling interest and owners of the parent
III $\quad$ for each component of equity, retrospective effect of changes in accounting policy
IV $\quad$ for each component of equity, retrospective correction of errors
V $\quad$ for each component of equity, a reconciliation between the amounts at the beginning and the end of the reporting period
VI $\quad$ the reconciliation required by V includes changes due to period profit or loss
VII $\quad$ the reconciliation required by V includes changes due to each items of other comprehensive profit
VIII $\quad$ the reconciliation required by V includes changes with owners in their capacity as owners
-Only the following must be included in a changes in equity statement:

A) all of IV to VIII
B) I, II and III
C) all of I to VIII and the amount of earnings per share
D) all of I to VIII