Page 133 - F1 Integrated Workbook STUDENT 2018
P. 133
Introduction to Single Entity Accounts including Statement of
Cashflows
3.2 Statement of Changes in Equity
Statement of changes in equity for ABC Ltd for the year ending 31 December
20X5
Share Share Revaluation Retained Total
capital premium reserve earnings
$000 $000 $000 $000 $000
Balance at 31 December X X X X X
20X4
Deficit on revaluations (X)
Surplus on revaluations X X/(X)
Profit/(loss) for the year X/(X) X/(X)
Dividends (X) (X)
Issue of share capital X X X
–––– –––– –––– –––– ––––
Balance at 31 December X X X X/(X) X
20X5
–––– –––– –––– –––– ––––
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