AASB 18 Presentation and Disclosure in Financial Statements
Statement of changes in equity (paragraphs 107 to 112) – AASB 18 Presentation and Disclosure in Financial Statements
AASB 18 Presentation and Disclosure in Financial Statements 109-112: Present in the statement of changes in equity or disclose in the notes the analysis of other comprehensive income by item for each component, and the dividends recognised and per share
What does 109-112 require?
Per equity component the entity must give, on the face of the equity statement or in a note, an item-by-item analysis of other comprehensive income. It must likewise give, on the face or in a note, the dividends recognised as owner distributions in the period and the corresponding per share figure. Equity components include each contributed equity class, the accumulated balance of every other comprehensive income class, and retained earnings.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
30 Disclose, even when zero, revenue recognised under AASB 15, dividends paid and proposed in aggregate and per share for each class with their dates, and basic and diluted earnings per share where AASB 133 applies