7. Statement of Changes in Equity

1. Equity

1-1 Components of equity  [O]

2. Equity Transactions

2-1 Issue of shares for consideration (RIGHT ISSUE)  [O]

2-2 Issue of shares without consideration (BONUS ISSUE)  [O]

2-3 Dividend Accounting  [R]

2-4 Transfers between reserves  [O]

3. Statement of changes in equity (Presentation)

3-3 Q&A MK Corporation Limited [O]

3-4 Q&A ABC Corporation Limited (1) [O]

4. Comprehensive examples

4-1 Q&A Pak Ocean Limited (ICAP Spring 2015) [O]

4-2 Q&A Daffodil Limited (ICAP Spring 2018) [R]

4-3 Q&A Wednesday Limited (ICAP Autumn 2019) [R]

4-4 Q&A Astrazenca Limited (ICAP Spring 2021) [I]

4-5 Q&A Kashif Construction Limited | PQ [I]

5. Objective Based Q&A

5-1 Objective Based Q&A 1 to 20 [O]

5-2 Objective Based Q&A 21 to 36 [O]

6. Old lectures 

Terminology and Treatment [X]

YouTube Video (20 minutes)

Notes PDF - FL089

Note: Redemption of shares is not examinable according to Exam Specific Guidance issued by ICAP on 15 December 2022.

Dividend and Bonus Issue (Exams' Perspective) [X]