The following is a TRUE statement about the presentation of information in the Statement of Changes in Equity:

A. includes the total comprehensive income for a period attributable to owners of the parent and non-controlling parties

B. For each component of equity, the effect of retrospective application is presented.

C. Reconciliation between the beginning and end of the period arising from profits, comprehensive income items and transactions with owners

D. Dividends attributed to owners and dividends per share, disclosed in the notes to the financial statements

E. All Answers are True

Please choose and explain the right answer.