1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 1: Presentation of Financial Statements (superseded by IFRS 18)
  2. IAS 1: Basis for Conclusions
  3. Statement of changes in equity (paras. BC74-BC75)
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Statement of changes in equity (paras. BC74-BC75)

Comparing proposed amendment...
Effects of retrospective application or retrospective restatement (paragraph 106(b)) (para. BC74)
Reconciliation for each component of other comprehensive income (paragraphs 106(d) (ii) and 106A) (para. BC74A)
Presentation of dividends (paragraph 107) (para. BC75)
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