中级财务会计i双语课程ch05.pptVIP

5-31 Equity LO 2 Identify the major classifications of the statement of financial position. Classification ? Ordinary shares and preference shares - must disclose the par value and the authorized, issued, and outstanding amounts. ? Share premium - company usually presents one amount for ordinary and preference shares. ? Retained earnings - amount may be divided between the unappropriated and restricted amounts. ? Treasury shares - shown as a reduction of equity. 5-32 Equity LO 2 Identify the major classifications of the statement of financial position. Classificati