AASB 101 Presentation of Financial Statements Requires the Following Items

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

A) I, II, III and IV.
B) II, III and IV only.
C) I, III and IV only.
D) II and IV only.