Investor Presentaiton
CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
LKAS 1-Presentation of Financial Statements
27th June 2012
STATEMENT OF CHANGES IN EQUITY
Owners are holders of instruments classified as equity
In the Statement of changes in equity
•
Total comprehensive income for the period, showing separately the total amounts attributable
to owners of the parent and to non-controlling interests
For each component of equity, the effects of retrospective application or retrospective
restatement recognised in accordance with LKAS 8
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
I.
II.
III.
profit or loss
each item of other comprehensive income
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
An entity shall present, either in the statement of changes in equity or in the
notes, the amount of dividends recognised as distributions to owners during
the period, and the related amount per share.
CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
LKAS 1- Presentation of Financial Statements
27th June 2012
STATEMENT OF CHANGES IN EQUITY
•
Scope of the Presentation
27
•
The standard requires an entity to provide a reconciliation of changes in each
components of equity. With the introduction of improvements to IFRS issued in May
2010, an entity may present the required reconciliations for each components of
other comprehensive income either in the statement of changes in equity or in the
notes to the financial statements
Components of equity includes, each class of contributed equity, the accumulated
balance of each class of other comprehensive income and retained earnings.
Statement of Other Comprehensive Income and the Statement of Changes in Equity
Scope of the Presentation.
28
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