What are the Information to be presented in the statement of changes in equity under IAS/IFRS?

Dear Ayman

Thank you for asking this question. It is quite an interesting question as majority (including me) struggled to prepare this in our professional exams. :) 

The following items are presented in the statement of changes in equity:

• Total comprehensive income for the period, showing separately the total amounts attributable to the parent’s owners and to non-controlling interest.
• For each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with IAS8, ‘Accounting policies, changes in accounting estimates, and errors’.
• For each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing changes resulting from:

              –  profit or loss;

              –  other comprehensive income; and

              –  transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control. 

The amounts of dividends recognised as distributions to owners during the period, and amounts per share, shall be disclosed.

It will be more helpful, if you read the above alongwith this link. Click here: Tesco Plc's Statement of Changes in Equity

Hope this helps!

Ganesh

As per IAS-1 requires a separate entity  to present a statement of changes in equity along with others are followed by

A) Total comprehensive income  for the period  which segregating amount  attributable to owner and to non controlling interest  .

B) In  accordance with IAS-8 the effects of retrospective application or deem to retrospective  restatement separately which is definitely component of equity .

C)Contribution from and distribution to owners.

D) Separately disclosing for each changing which is the component of equity  comes from a reconciliation amount carrying at beginning and at ended period.