Prepare a statement of changes in equity for 2012

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Reference no: EM13503650

1. As a new staff accountant joining McEquity Corporation, an Irish company using IFRS, you have been asked by the senior accountant of financial reporting to assemble the statement of changes in equity for 2012that will be used in the annual report.

After getting various amounts and figures from the prior year financial statements, general ledger and subsidiary ledger, you are able to ascertain the following:

Ending balances as of December 31, 2011, were as follows:

Share capital

   $     25,000,000

Retained earnings

10,000,000

Translation of foreign operations

(2,000,000)

Available-for-sale financial assets

(5,000,000)

Revaluation surplus

4,000,000

Treasury stock

(1,000,000)

Minority interests

1,000,000

Total equity

$ 32,000,000

The summarized transactions for 2012 are as follows:

Sold capital shares

$2,000,000

Net income

$6,000,000

Minority interest portion

$500,000

Net foreign currency translation losses, net of taxes

$(1,000,000)

Decrease in value of available-for-sale financial assets, net of taxes

$(1,000,000)

Net decrease in revaluation surplus, net of taxes

$(1,000,000)

Purchase of treasury shares

$500,000

Dividends

$1,000,000

Based on the above information, prepare a statement of changes in equity for 2012. Additionally, describe what presentation differences there might be in the statement of stockholders' equity if McEquityCorporation reported using US GAAP.

Reference no: EM13503650

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