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Extra resources for ACCA F7 Financial Reporting (INT) Course Notes ACF7CN07 INT
The additional information included in the Statement of changes in equity can also be shown as a primary financial statement, otherwise it must be disclosed as a note. 5 (X) XYZ CO – STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 20X2 Share capital $000 Share premium $000 Revaluation surplus $000 Retained earnings $000 Total equity $000 X X X X X X X X (X) X X (X) X X Balance at 31 December 20X1 Changes in accounting policies Restated balance Gain on property revaluation Tax on items taken directly to or transferred from equity Net income recognised directly in equity Profit for the period Total recognised income and expense for the period Dividends Issue of share capital Balance at 31 December 20X2 (X) X X X X X X (X) X X X X X X Any other reserves are analysed into their components, if material.
Ii) Dividends paid amounted to $98,000. (iii) Properties were revalued upwards by $105,000. (iv) New $1 shares was issued during the year for $250,000 including a 25¢ premium. (v) Certain inventory items were written down by $18,000. (vi) An item of plant and equipment with a carrying value of $130,000 was written down to $95,000. The revaluation surplus account contains $25,000 relating to this asset. (vii) Opening equity was: $ 400,000 50,000 165,000 310,000 925,000 Share capital Share premium Revaluation surplus Retained earnings Required Show how the events for the year would be shown in the statement of recognised income and expense and the statement of changes in equity for the year ended 31 December 20X1.
4 4: TANGIBLE NON-CURRENT ASSETS Illustration If an asset is revalued from $100,000 to $140,000 and has a remaining useful life of 40 years at that date, a revaluation surplus of $40,000 is recognised. The following entry can be made annually over the remaining life of the asset: DR CR Revaluation surplus ($40,000/40 years) Retained earnings $1,000 $1,000 If this entry is not made the full $40,000 is transferred to retained earnings when the asset is disposed/retired. 11 • The depreciable amount of an asset (cost/revalued amount less residual value) is allocated on a systematic basis over its useful life.
ACCA F7 Financial Reporting (INT) Course Notes ACF7CN07 INT by BPP