The Statement of Changes in Equity

The statement of changes in equity:

A) Presents, either on the face of the statement or in the notes, the amounts of transactions with equity holders as equity holders.
B) Is identical to the statement of recognised income and expense.
C) Is the same as that required under the former AASB 1018.
D) Provides a reconciliation between the expenses outstanding at the start of the period and those outstanding at the end of the period.
E) None of the given answers.