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Consolidated Statement of Changes in Equity12 Consolidated Statement of Changes in Equity12

Consolidated Statement of Changes in Equity12 - PDF document

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Consolidated Statement of Changes in Equity12 - PPT Presentation

Share Currency ShareTreasuryReference Share Currency ShareTreasuryrevaluation controllingTotalsharesreservereservereservereservereserveprox00660069tsTotalinterestsPurchase ID: 864105

share equity soce frs equity share frs soce x00660069 beginning comprehensive statement present notes entity component presentation income annual

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1 Consolidated Statement of Changes in Equ
Consolidated Statement of Changes in Equity1,2 Share Currency ShareTreasury Reference Share Currency ShareTreasuryrevaluation controllingTotalsharesreservereservereservereservereservepro�tsTotalinterestsPurchase of treasury sharesEmployee share option scheme - Value of employee servicesDividends relating to 2008 paidTotal comprehensive income for Reference Presentation of each component of equity in the SoCE FRS 1(R) requires an entity to show in the SoCE, for each component of equity, a reconciliation between the carrying amount at the beginning and end of the p

2 eriod. ibuted equity, the accumulated ba
eriod. ibuted equity, the accumulated balance of each class of other comprehensive income and retained pro�ts.The annual Improvements 2010 has amended FRS 1 to state explicitly that an entity can present the components of changes in equity either in statement of equity or in the notes to the �nancial statements. This presentation illustrates the former. Previously, FRS 1(revised) made it mandatory to present such information in the SoCE and not in the notes. The effective date for the amendment is for annual periods beginning on or after 1 January 2011, with early adoption permitted