Page 233 - F3 -FA Integrated Workbook STUDENT 2018-19
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Preparing basic financial statements
4.4 Statement of changes in equity (SOCIE)
ABC – Statement of changes in equity for the year ended 31 December 20X4
Share Share Revaluation Retained Total
capital premium surplus earnings
$000 $000 $000 $000 $000
Balance at 1 Jan X X X X X
Profit/(loss) for the year X/(X) X/(X)
Revaluation in year X X
Dividends paid (X) (X)
Issue of share capital X X X
–––– –––– –––– –––– ––––
Balance at 31 December X X X X/(X) X
–––– –––– –––– –––– ––––
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