IAS 1/AASB 101 Specifies That the Statement of Changes in Equity

Multiple Choice

IAS 1/AASB 101 specifies that the statement of changes in equity must disclose how many of the following items?
$\bullet$ Total comprehensive income for the period.
$\bullet$ A reconciliation between carrying amount at the beginning and end of the period for each item of equity.
$\bullet$ Contributions by and distributions to owners, disclosed separately.

A) 0
B) 1
C) 2
D) 3