Page 36 - SBR Integrated Workbook STUDENT S18-J19
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Chapter 3
1.4 Statement of changes in equity
A suggested format is included below:
Statement of changes in equity for the year ended 31 December 20X1
Share Share Revaluation Retained
capital premium reserve earnings Total
$m $m $m $m $m
Balance at 1 January 20X1 X X X X X
Changes in policy X X
––– ––– ––– ––– –––
Restated balance X X X X X
Changes in equity for 20X1:
Total comprehensive income X X X
Dividends (X) (X)
Issue of share capital X X X
Transfer to retained earnings (X) X X
––– ––– ––– ––– –––
Balance at 31 December 20X1 X X X X X
––– ––– ––– ––– –––
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