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Annex D

(NAME OF THE ENTITY)


STATEMENT OF CHANGES IN NET ASSETS/EQUITY
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2014

Accumulated Surplus/
(Deficit)

Balance at December 31, 2013 xxx


Changes in accounting policy (xxx)
Prior Period Adjustments/Unrecorded Income and Expenses (xxx)
Other Adjustments xxx
Restated balance xxx
Changes in net assets/equity for Calendar Year _____

Adjustment of net revenue recognized directly in net assets/equity 1


xxx
Surplus for the period xxx
Total recognized revenue and expense for the period xxx
Others xxx
Balance at December 31, 2014 carried forward xxx

*1 - Net revenue deposited with the National Treasury (revenue including constructive receipt of income by DFA

and income of BIR remitted by agencies thru TRA)

*2 - Direct adjustments to Net Assets/Equity which are not revenue or expense (e.g. transfer of PPE from one unit

of the agency to another directly charged to Accumulated Surplus/(Deficit))

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PRESENTATION OF FINANCIAL STATEMENTS

PUBLIC SECTOR ENTITY - STATEMENT OF CHANGES IN NET ASSETS/EQUITY FOR THE YEAR ENDED DECEMBER 31, 20X2
(in thousands of currency units)

Attributable to owners of the controlling entity Total net


Contributed Other Translation Accumulated Surpluses/ Minority assets/equit
Capital Reserves 1
Reserve (Deficits) Total Interest y
continued
Balance at December 31, 20X1 brought forward
Changes in net assets/equity for 20X2 X X (X) X X X X
Loss on property revaluation (X) (X) (X) (X)
Gain on revaluation of investments X X X X
Exchange differences on translating foreign operations (X) (X) (X) (X)
Net revenue recognized directly in net assets/equity (X) (X) (X) (X) (X)
Deficit for the period (X) (X) (X) (X)
Total recognized revenue and expense for the period (X) (X) (X) (X) (X) (X)
Balance at December 31, 20X2 X X (X) X X X X

IPSAS 1 IMPLEMENTATION GUIDANCE

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