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[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ custom_padding_tablet=”0px||0px|” custom_padding_last_edited=”on|desktop” prev_background_color=”#ffffff” next_background_color=”#000000″][et_pb_row][et_pb_column type=”4_4″][et_pb_toggle admin_label=”Index” _builder_version=”3.0.106″ title=”Index” open=”off”]Contents
6.2 Small Companies Exemption.
6.2.1 Extract from FRS102: Section 6.1A..
6.3 Statement of changes in equity.
6.3.1 Extract from FRS102: Section 6.2-6.3A.
6.3.2.1.1 Specific items to be included in the Statement of changes in Equity.
6.3.2.1.2 Where to show the breakdown of the movement of other comprehensive income.
6.3.2.1.3 The requirements to provide a description of each equity reserve and where to include it.
6.3.2.1.4 The get out of from presenting a statement of changes in Equity.
6.3.2.1.5 Practical illustration of the requirements for a statement of changes in Equity.
6.3.2.1.5.1 Consolidated Statement of Changes in Equity.
6.3.2.1.5.1.1 Description of reserves in equity and the reason for movement.
6.3.2.1.5.2 Individual entity Statement of Changes in Equity.
6.3.2.1.5.2.1 Description of reserves in equity and the reason for movements.
6.4 Statement of income and retained earnings.
6.4.1 Extract from FRS102: Section 6.4-6.5.
6.4.2.1 Statement of Income and retained earnings defined.
6.4.2.2 When can the statement of income and retained earnings be adopted.
6.4.2.3 Illustrations practically of the Statement of income and retained earnings.
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6.1 Scope of this section
Section 6 sets out requirements for presenting the changes in an entity’s equity for a period, either in a statement of changes in equity or, if specified conditions are met and an entity chooses, in a statement of income and retained earnings.
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Examples
Example 1: Consolidated Statement of Change in Equity
Example 2: Statement of Change in Equity – Non-Group Company.
Example3: Prior year adjustments or change in policy reflected in Statement of Changes in Equity.
Example 4: Statement of income and retained earnings.
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