How Many of These Are True Statements Concerning the Statement

Multiple Choice

How many of these are true statements concerning the statement of changes in equity?
It provides a link between the statement of profit or loss and other comprehensive income and the statement of financial position.
It provides a link between the statement of profit or loss and other comprehensive income and the statement of cash flows.
It is only required to be prepared by disclosing entities.

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