AASB 101 Presentation of Financial Statements requires the following items to appear on the face of the Statement of Changes in Equity
I The net amount of cash from the issue of any securities during the period
II The cumulative effect of changes in accounting policy and the correction of errors
III Each item of income or expenses that are required to be recognised directly in equity
IV Profit or loss for the period.

Question

AASB 101 Presentation of Financial Statements requires the following items to appear on the face of the Statement of Changes in Equity
I	The net amount of cash from the issue of any securities during the period
II	The cumulative effect of changes in accounting policy and the correction of errors
III	Each item of income or expenses that are required to be recognised directly in equity
IV	Profit or loss for the period.

Quizplus · Accepted Answer

AASB 101 requires the cumulative effect of changes in accounting policy and correction of errors, each item of income or expenses recognized directly in equity, and profit or loss for the period to be presented on the Statement of Changes in Equity.

AASB 101 Presentation of Financial Statements Requires the Following Items