AASB 101 Presentation of Financial Statements Requires Which of the Following

Multiple Choice

AASB 101 Presentation of Financial Statements requires which of the following items to appear on the face of the statement of changes in equity?
I. Profit or loss for the period
II. The net amount of cash from the issue of any securities during the period
III. The cumulative effect of changes in accounting policy and the correction of errors
IV. Each item of income or expenses that are required to be recognised directly in equity

A) I, III and IV only.
B) II, III and IV only.
C) II and IV only.
D) I, II, III and IV.