Question
Complete the table about SHAREHOLDERS' EQUITY - RETAINED EARNINGS. Account Shareholders' Equity - Retained Earnings Standard(s) What specific standard/s (PAS/PFRs) govern/s shareholders' equity - retained
Complete the table about SHAREHOLDERS' EQUITY - RETAINED EARNINGS.
Account | Shareholders' Equity - Retained Earnings |
Standard(s) What specific standard/s (PAS/PFRs) govern/s shareholders' equity - retained earnings? | PAS / PFRS __ |
Include In recognizing shareholders' equity - retained earnings, what are the items included? | |
Exclude In recognizing shareholders' equity - retained earnings, what are the items excluded? | |
Initial Recognition How are shareholders' equity - retained earningsinitially recognized? | |
Subsequent Measurement How are shareholders' equity - retained earnings subsequently measured? | |
Impairment Discuss the impairment of shareholders' equity - retained earnings. | |
Derecognition How are shareholders' equity - retained earnings derecognized? | |
Special Considerations What are the special considerations? |
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