7. Statement of Changes in Equity
1. Equity
1-1 Components of equity [O]
1-1 Components of equity [O]
2. Equity Transactions
2-1 Issue of shares for consideration (RIGHT ISSUE) [O]
2-1 Issue of shares for consideration (RIGHT ISSUE) [O]
2-2 Issue of shares without consideration (BONUS ISSUE) [O]
2-2 Issue of shares without consideration (BONUS ISSUE) [O]
2-3 Dividend Accounting [R]
2-3 Dividend Accounting [R]
2-4 Transfers between reserves [O]
2-4 Transfers between reserves [O]
3. Statement of changes in equity (Presentation)
3-1 Presentation [R]
3-1 Presentation [R]
3-2 Q&A SMS Limited [O]
3-2 Q&A SMS Limited [O]
3-3 Q&A MK Corporation Limited [O]
3-3 Q&A MK Corporation Limited [O]
3-4 Q&A ABC Corporation Limited (1) [O]
3-4 Q&A ABC Corporation Limited (1) [O]
4. Comprehensive examples
4-1 Q&A Pak Ocean Limited (ICAP Spring 2015) [O]
4-1 Q&A Pak Ocean Limited (ICAP Spring 2015) [O]
4-2 Q&A Daffodil Limited (ICAP Spring 2018) [R]
4-2 Q&A Daffodil Limited (ICAP Spring 2018) [R]
4-3 Q&A Wednesday Limited (ICAP Autumn 2019) [R]
4-3 Q&A Wednesday Limited (ICAP Autumn 2019) [R]
4-4 Q&A Astrazenca Limited (ICAP Spring 2021) [I]
4-4 Q&A Astrazenca Limited (ICAP Spring 2021) [I]
4-5 Q&A Kashif Construction Limited | PQ [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]
5-1 Objective Based Q&A 1 to 20 [O]
5-2 Objective Based Q&A 21 to 36 [O]
5-2 Objective Based Q&A 21 to 36 [O]
6. Old lectures
Introduction and Format [X]
Introduction and Format [X]
Terminology and Treatment [X]
Terminology and Treatment [X]
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]
Dividend and Bonus Issue (Exams' Perspective) [X]