Page 17 - Microsoft Word - 00 IWB ACCA F7.docx

Introduction to published accounts

Example 2 cont.

Grey statement of changes in equity for the year ended 31 December 20X2

Share Share Revaluation Retained Total
capital premium surplus earnings equity

$000 $000 $000 $000 $000
Balance at 1 Jan 20X2 15,000 2,000 5,000 5,175 27,175
Total comprehensive 5,000 7,964 12,964
income
Dividends (650) (650)
–––––– –––––– –––––– –––––– ––––––

Balance at 31 Dec 20X2 15,000 2,000 10,000 12,489 39,489
–––––– –––––– –––––– –––––– ––––––

Grey statement of financial position as at 31 December 20X2

$000 $000
Non-current assets
Property plant and equipment

Current assets
Inventory 7,516

Receivables 18,673
Investments 6,500
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––––––

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