Question: Complete the table about Shareholders' Equity - Capital Transactions and Other Equity Transactions. Account Shareholders' Equity - Capital Transactions (Share capital, share premium, etc.) Shareholders'

Complete the table about Shareholders' Equity - Capital Transactions and Other Equity Transactions.

Account

Shareholders' Equity - Capital Transactions

(Share capital, share premium, etc.)

Shareholders' Equity -Other Equity Transactions

(Retained Earnings, Dividends, Recapitalization, and Quasi-Reorganization)

Standard(s)

What specific standard/s (PAS/PFRs) govern/s these accounts?

 PAS / PFRS __ PAS / PFRS __

Include

In recognizing these accounts, what are the items included?

Exclude

In recognizing these accounts, what are the items excluded?

Initial Recognition

How are these accounts initially recognized?

Subsequent Measurement

How are these accounts subsequently measured?

Impairment

Discuss the impairment of these accounts.

Derecognition

How are these accounts derecognized?

Special Considerations

What are the special considerations for these accounts?

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