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 dividends recognised as distributions to owners during the period and the related amount per share.
B) is identical to the statement of recognised income and expense.
C) is the same as that required under the former UK 'Reconciliation of Shareholders Funds' statement.
D) provides a reconciliation between the expenses outstanding at the start of the period and those outstanding at the end of the period.