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Hi Mike,
Perhaps you can help. I am a bit confused with the equity table and what I include in it. I know I include all the reserves and any FV adjustment to PPE but is there any rule that can help so that I know what to add and what not to add? I always seem to leave something out or add something extra in.
thanks
MikeDo you mean the statement of changes in equity?
It’s a tabular format for the equity section
It starts with the figures from last year’s equity section form the statement of financial position, adds and subtracts all those matters that affect the equity section and finishes up with the equity section from this year’s statement of financial position
Not sure about the ‘FV adjustment to PPE’ though
Do you mean a revaluation that will be credited to a revaluation reserve?
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