Statement of changes in equity - Ind AS - Indian Accounting Standards - Companies Law

..... ance with Ind AS 8; for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately (as a minimum) disclosing changes resulting from: profit or loss; 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; and any item recognised directly in .....

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Statement of changes in equity - Ind AS - Indian Accounting Standards - Companies Law

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..... s, reacquisitions of the entity s own equity instruments and dividends) and transaction costs directly related to such transactions, the overall change in equity during a period represents the total amount of income and expense, including gains and losses, generated by the entity s activities during that period. Ind AS 8 requires retrospective adjustments to effect changes in accounting policies, to the extent practicable, except when the transition provisions in another Ind AS require otherwi .....

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Statement of changes in equity - Ind AS - Indian Accounting Standards - Companies Law

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