The following are extracts from Beer’s ledger for the year ended December 31, 2017 $'000 Profit for the year 421 Dividend (98) 323 During the year the following important events took place: 1) Properties were revalued by $105,000 increase. 2) $200,000 equity shares of $1 were issued during the year at a 25c premium The opening equity balance were as follows: Issued capital 400 Share premium 50 Other components of equity 165 Retained earnings 310 925 Required: In accordance with IAS 1, prepare the statement of changes in equity for the year-ended 31 December 2017. Show all workings

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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The following are extracts from Beer’s ledger for the year ended December 31, 2017

$'000
Profit for the year 421
Dividend (98)
323
During the year the following important events took place:
1) Properties were revalued by $105,000 increase.
2) $200,000 equity shares of $1 were issued during the year at a 25c premium
The opening equity balance were as follows:
Issued capital 400
Share premium 50
Other components of equity 165
Retained earnings 310
925

Required:
In accordance with IAS 1, prepare the statement of changes in equity for the year-ended 31
December 2017.
Show all workings 

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