Name: 財務報表----第6講----權益變動表----國際財務報告準則 (Financial Statements - Lecture 6 - Statement of Changes in Equity - IFRS)
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the statement of changes in equity under IFRS.

First, let's remind ourselves of the proper order

The profit or loss at the bottom of the statement,

which is a measure of a company's performance,

one that includes both realized and unrealized amounts.

The unrealized gains or losses on the Statement

of Comprehensive Income are then transferred to the Statement

Company's following IFRS must prepare a Statement of Changes

in Equity, which reports how profits, dividends, shares,

and other items have affected shareholders' equity.

users watch and assess equity so they can make decisions

In order to understand the Statement of Changes in Equity,

we must first understand what makes up the element equity.

Share capital represents the amount of cash,

goods, or services a company received in exchange

when shares are sold to the public in exchange for cash.

This is called a direct investment by the shareholders

because the shareholders choose to invest directly

in the company by buying the shares of the company.

Shareholders indirectly contribute capital

when the company decides to retain profit

instead of paying it out to the shareholders

This indirect investment is called retained earnings.

to shareholders as well as losses from the Income

The amount of retained earnings represents

to help a company grow less all past dividends paid,

This is the total of all unrealized gains and losses

from the Statement of Comprehensive Income

This amount is increased by unrealized gains

Now that we understand the items that make up the equity

element, let's take a look at the structure of the Statement

As always, the statement starts with the heading,

Notice that this statement is set up in columns,

starting with shares and ending with a total column.

The order of the columns must be the same

are listed on the Statement of Financial Position

These beginning balances are the closing balances

Next, items that impact the different columns

Let's look at each column individually so we can better

understand which items must be taken into account.

First, let's focus on the Share Capital column.

The beginning balance comes from the prior year

Notice that the only things that impact share capital

are the transactions that cause share capital to change,

here the issue of shares and the repurchase of shares.

to show users details of what caused share capital to change

Next, we'll look at the Retained Earnings column.

Again, opening balances come from the prior year Statement

Where does the profit for the year come from?

Well, the profit or loss on the Income Statement

is added or deducted from the opening retained earnings.

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財務報表----第6講----權益變動表----國際財務報告準則 (Financial Statements - Lecture 6 - Statement of Changes in Equity - IFRS)

individual

period

impact

realize