Statement of financial position, statement of changes in equity and notes to the accounts

What this note covers

1. Structure of the company statement of financial position
2. Share capital: new issues, issue costs and bonus issues
3. Reserves and the retained earnings ledger account
4. Dividends: interim, final, declared and paid
5. Statement of changes in equity
6. Notes to the accounts: share capital, reserves, PPE and dividends
7. How this topic is examined and what separates a top response

7 sections · 12 key terms & formulas · 6 common mistakes