Beruflich Dokumente
Kultur Dokumente
http://www.masb.org.my/index.php?option=com_content&view=articl...
Sitemap
Location Map
Home
About Us
Our Standards
Other Pronouncements
Draft Pronouncements
Events
Media Room
General
Publication Order
Home Page 13 of 13
Our Standards
XYZ GROUP - STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 20-02
Share Capital
Share Premium
Revaluation Reserve
Translation Reserve
Accumulated Profit
Total
RM 000
RM 000
RM 000
RM 000
RM 000
RM 000
6,350
1,170
1,162
(200)
1,934
10,416
(6)
(6)
____
____
____
____
____
____
Restated balance
6,350
1,170
1,162
(200)
1,928
10,410
330
330
(15)
(15)
(50)
(50)
____
____
____
____
____
____
315
(50)
265
856
856
(486)
(486)
400
120
520
____
____
____
____
____
____
6,750
1,290
1,477
(250)
2,298
11,565
(90)
(90)
20
20
1 of 3
19/10/2010 4:24 PM
http://www.masb.org.my/index.php?option=com_content&view=articl...
(40)
(40)
____
____
____
____
____
____
(70)
(40)
(110)
1,130
1,130
(522)
(522)
500
973
1,473
____
____
____
____
____
____
7,250 ______
2,263 ______
1,407 ______
(290) ______
2,906 ______
13,536 ______
XYZ GROUP - STATEMENT OF RECOGNISED GAINS AND LOSSES FOR THE YEAR ENDED 31 DECEMBER 20-02
(90)
330
20
(15)
(40)
(50)
--------------------- --------------------Net gains (losses) not recognised in the income statement (110) 265
1,130
856
(6) =======
The above example illustrated an approach which presents those changes in equity that represent gains and losses in a separate component of the financial statements. Under this approach, a reconciliation of opening and closing balances of share capital, reserves and accumulated profit, as illustrated on the previous page, is given in the notes to the financial statements.
2 of 3
19/10/2010 4:24 PM
http://www.masb.org.my/index.php?option=com_content&view=articl...
Malaysian Accounting Standards Board Suite 5.02, Level 5, Wisma UOA Pantai, 11 Jalan Pantai Jaya, 59200 Kuala Lumpur. Tel : 603-2240 9200 Fax : 603-2240 9300 Email : masb@masb.org.my Financial Reporting Foundation and Malaysian Accounting Standards Board 2010. All Rights Reserved.
Site engineered by Ace Touchtone Sdn Bhd
3 of 3
19/10/2010 4:24 PM