Investor Presentaiton
CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Statement of Changes in Equity
Comprises
Total comprehensive income for the period
◇ Showing separately total amounts attributable to:
•
Owners of the parent
Non-controlling interest
For each component of equity, a reconciliation between the carrying
amount at the beginning and end of the period, separately disclosing
changes resulting from:
◇ Profit or loss
◇ Each item of other comprehensive income, and
Transactions with owners in their capacity as owners
The effects of retrospective application or restatement under LKAS 8
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CA T
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Statement of Changes in Equity
Dividends
Show dividends recognised as distributions to owners during the
period, and the related amount per share
Present either:
In the Statement of Changes in Equity, or
In the notes
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