(a)[12]
Prepare the statement of changes in equity for the year ended 31 December 2016 (a total column is not needed).
(b)[2]
Explain how the proposed final dividend is to be accounted for in the financial statements for the year ended 31 December 2016.
(c)[3]
Explain how the purchase of the second factory on 7 January 2017 should be dealt with in the financial statements for the year ended 31 December 2016.
(d)[5]
Advise the directors whether or not they ought to be concerned about the shareholder’s comment. Justify your answer.
(e)[3]
State how an upward revaluation of an existing non-current asset is reflected in a company's financial statements.