In the statement of changes in equity, which among the following required to present? i. Changes in the elements of equity due to transaction with owners in the current accounting period ii. Changes in the elements of equity due to the total comprehensive income for the year Both statements are required to present. Only statement (l) is required to present. None of the statements are required to present. Only statement (ii) is required to present. Share capital of a company is divided into small units. Every unit is known as a: Diluted EPS is required to be calculated if the company has basic capital structure. While converting the securities company's EPS will increase None of the listed choices Diluted EPS can never exceed basic EPS