AASB 101 Requires That a Reconciliation Between the Carrying Amount

Multiple Choice

AASB 101 requires that a reconciliation between the carrying amount of each class of contributed equity capital and each reserve at the beginning and end of each period be disclosed in:

A) the statement of changes in equity only.
B) the notes to the financial statements only.
C) Statement of profit or loss and other comprehensive income.
D) either the statement of changes in equity or the notes to the financial statements.