Presentation of dividends (paragraph 110) (paras. BCZ318)

BCZ318 The IASB reaffirmed its conclusion to require the presentation of dividends in the statement of changes in equity or disclosure of dividends in the notes, because dividends are distributions to owners in their capacity as owners and the statement of changes in equity presents all owner changes in equity. The IASB concluded that an entity should not present dividends in the statement of comprehensive income because that statement presents non-owner changes in equity.