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of <h1>Entities Must Disclose Detailed Equity Changes Under Ind AS, Including Retrospective Adjustments per Ind AS 8</h1> The statement of changes in equity, as per Indian Accounting Standards (Ind AS), requires entities to present comprehensive details about equity changes within a reporting period. This includes total comprehensive income, effects of retrospective applications or restatements, reconciliations of equity components, and transactions with owners. Entities must also disclose dividends and their amounts per share. Changes in equity reflect net asset variations, excluding owner transactions and related costs. Ind AS 8 mandates retrospective adjustments for accounting policy changes and error corrections, impacting the opening balance of retained earnings or other equity components, with detailed disclosures required for each adjustment.
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