20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

CAPITALISATION TABLE

This topic has 3 replies, 2 voices, and was last updated 5 years ago by Stephen Widberg.

Viewing 4 posts - 1 through 4 (of 4 total)

Author
Posts
November 8, 2019 at 1:53 pm #551829
ginetta86
Participant
- Topics: 18
- Replies: 40
Hi
Could you please explain the usefulness of the capitalisation table and any exam focus on this area.
Thanks
November 8, 2019 at 4:50 pm #551848
Stephen Widberg
Keymaster
- Topics: 15
- Replies: 3388
Sorry – can you explain what this table is
November 9, 2019 at 8:25 pm #551905
ginetta86
Participant
- Topics: 18
- Replies: 40
Capitalisation table shoes the ownership and debt interests in the entity.
Its in the SBR article called ‘Giving investors what they need’.
Its not a board requirement to produce it but often required by securities regulators.
November 10, 2019 at 8:44 am #551939
Stephen Widberg
Keymaster
- Topics: 15
- Replies: 3388
Gives better information about gearing and allows investors to assess risk.
In the exam you could link it’s existence to characteristics of financial information. Does it improve:
1. Comparability
2. Faithful representation
3. Relevance etc etc
Author
Posts

Viewing 4 posts - 1 through 4 (of 4 total)

You must be logged in to reply to this topic.