Statement of Changes in Equity Components Steps:

• Identify standard items in the statement of changes in equity per IAS 1: total comprehensive income, owner transactions, dividends, and retained earnings reconciliation.
• Assume items 1–4 refer to common elements like profit/loss (1), dividends (2), comprehensive income (3), and owner contributions (4).
• Match choices to required disclosures: must include profit/loss and owner transactions.
• Eliminate options lacking these core items.

Why B is correct:

• IAS 1 requires the statement to show profit or loss (item 1) and transactions with owners in their capacity as owners (item 4), reconciling equity changes.

Why the others are wrong:

• A omits owner transactions, focusing only on income/dividends.
• C lacks profit/loss, including irrelevant comprehensive income/dividends combo.
• D excludes profit/loss, showing only comprehensive income/owner transactions.

Not enough information on exact items 1–4, but B aligns with standards. Final answer: B