Statement of changes in equity: present comprehensive income, reconciliations, OCI analysis and retrospective adjustment disclosures. A statement of changes in equity must present total comprehensive income attributable to owners and non controlling interests and reconcile, for each equity component, opening to closing balances disclosing changes from profit or loss, other comprehensive income, owner transactions (contributions, distributions and non control ownership changes), and direct equity items. An analysis of other comprehensive income by item and dividends recognised (with dividends per share) must be presented in the statement or notes. Retrospective adjustments and restatements under Ind AS 8 adjust opening retained earnings and must be disclosed by component for prior periods and the opening period.
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Provisions expressly mentioned in the judgment/order text.
Statement of changes in equity: present comprehensive income, reconciliations, OCI analysis and retrospective adjustment disclosures.
A statement of changes in equity must present total comprehensive income attributable to owners and non controlling interests and reconcile, for each equity component, opening to closing balances disclosing changes from profit or loss, other comprehensive income, owner transactions (contributions, distributions and non control ownership changes), and direct equity items. An analysis of other comprehensive income by item and dividends recognised (with dividends per share) must be presented in the statement or notes. Retrospective adjustments and restatements under Ind AS 8 adjust opening retained earnings and must be disclosed by component for prior periods and the opening period.
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