19. Included in a statement of changes in equity are the following items:

I. Gains or losses not recognised in the statement of profit or loss and other comprehensive income.

II. New share issues.

III. Dividends paid.

IV. Opening and closing balances.

V. Profit or loss for the period.

a. I, II & III

b. I, IV and V

c. II, III, IV and V

d. I, II, IV and V

20.

According to AASB 101 a required format for the presentation of a statement of financial position is:

a. prescribed by the standard.

b. Prescribed by the Corporations Act.

c. Only guidance provided in the standard for a suitable format for presentation.

d. Prescribed by ASIC.