Archive / 4.6 Statement of Changes in Equity

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Account that changes most often within equity

Accounts within the equity that change most often are those which have their figures being changed without any specific decision required from the owners alongside with legislative bureaucracy. Whilst making payments into share capital and other reserves are structured by agreements between owners (if there are any), by articles of association and so on, there’s […]

Reporting on paying dividends

Reporting (and accounting) for paying dividends is in fact rather straight forward. Say that during the reporting period your company paid dividends in the amount of 2,100 as within our example statement of changes in equity. Reporting and recognizing an accounting entry on paying dividends whilst the equity has several accounts is done from one […]