STRGL & RSH

System
System Posts: 100,534 🤖 Admin 🤖
edited June 18 in AAT student discussion
Hi,
Could somebody tell me the sorts of things that need to be disclosed in the 'STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES' and the 'RECONCILIATION OF SHAREHOLDERS FUNDS'.
Cheers,
Pete.

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:STRGL & RSH

    I don't know them very well but the most common item in the STRGL is a revaluation of a fixed asset.

    In the Reconciliation of Movement in Shareholders Funds you remove dividends and record any changes that are in the Capital and Reserves section of the balance sheet (except the P&L).

    If someone else could elaborate I would be grateful.

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