Statement of changes in equity

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..... ensive income for the period, showing separately the total amounts attributable to owners of the parent and to noncontrolling interests; for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with Ind AS 8; for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period .....

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..... tes, the amount of dividends recognised as distributions to owners during the period, and the related amount of dividends per share. the components of equity include, for example, each class of contributed equity, the accumulated balance of each class of other comprehensive income and retained earnings. Changes in an entity s equity between the beginning and the end of the reporting period r .....

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..... trospective adjustments and retrospective restatements are not changes in equity but they are adjustments to the opening balance of retained earnings, except when an Ind AS requires retrospective adjustment of another component of equity. And disclosure in the statement of changes in equity of the total adjustment to each component of equity resulting from changes in accounting policies and, separ .....

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