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Supplementary objective test questions

16.3 Which of the following statements are false in relation to the consolidated
statement of changes in equity? Select all that apply

A It includes dividends paid by the parent to the parent’s shareholders and
the dividends paid by the subsidiary to external shareholders outside the
group.

B Total comprehensive income attributable to the parent and the NCI agrees
to the reconciliation of ownership of total comprehensive income found at
the bottom of the consolidated statement of profit or loss and other
comprehensive income.

C Dividends received by the parent and the subsidiary are shown separately
within the consolidated statement of changes in equity.

D As a result of a mid-year acquisition or disposal of a controlling interest
that results in control still being held, adjustments to equity and non-
controlling interests will be required within the consolidated statement of
changes in equity.

E Share capital and share premium of the parent and the subsidiary will be
shown.

F Revaluation gains arising from revaluations of property, plant and
equipment (PPE) during the year are not included within the consolidated
statement of changes in equity.

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