A-LevelAccountingPreparation of financial statements9706/12 · May/June 2025 · Q191 Mark

Which items will be shown in a company's statement of changes in equity? 1 a bonus issue of ordinary shares 2 an issue of debentures 3 a proposed dividend on ordinary shares 4 an upwards revaluation of the company's non-current assets

A1 and 2

B1 and 4

C2 and 3

D3 and 4

✓ Correct answer

B: 1 and 4

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Topic: Preparation of financial statements, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source: A-Level Accounting, May/June 2025 Paper 1 Variant 2, question 19.

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