please help -DFS where does revaluation for non property now go

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pirate
pirate Registered Posts: 469 Dedicated contributor 🦉
In the following doc

https://www.aat.org.uk/newscontent/item88535/

there is a layout for the Statment of changes in equity
roughly this is
SHARE RESERVES RETAINED TOTAL
EARNINGS EQUITY
ob X X X X
TOTAL COMP INCOME FOR YEAR X X X
DIVIDENDS (X) (X)
ISSUE OF SHARE CAPITAL X X X
BALANCE X X X X


where reserves are share premium balances

so if you revalue an intangilbe asset (and a PPE) it says in my book that you put this in the revaluation surplus which in my book is in the S of FP under capital reserves and in the Equity part as a sepatate heading.

but now the SofCI has the Gain on revaluation of property in it at the end so obviously that revaluation ends up in the statement to changes in equity but where does the intangible gain go.
there is no place in the new layouts I have for the SofFP for the revaluation surplus

please help me if anyone knows.

The revaluation is problem for me as I have no idea at all where to put it



















but now revaluation on gain of property goes into the SofFP as other gains

Comments

  • sasperella
    sasperella Registered Posts: 54 Regular contributor ⭐
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    is that on paper based?
  • pirate
    pirate Registered Posts: 469 Dedicated contributor 🦉
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    yes
    we have to know the new layouts from June 2010

    but am totally confused about where to put revaluations for non property
    and where to put income from non operations stuff like interest and dividends received

    omg nightmare

    K
  • sasperella
    sasperella Registered Posts: 54 Regular contributor ⭐
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    YIKES!! Best go grab my books!!
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