ACC 304 Course Great Wisdom / tutorialrank.com ACC 304 Course Great Wisdom / tutorialrank.com | Page 325

Paid-in Capital in Excess of Par—Common Stock
27,460,000

Retained Earnings

4,599,000

7) The accounting for treasury stock retirements under IFRS
requires

8)

The Revaluation Surplus of IFRS is

9) Under IFRS compliance requirements the Revaluation
Surplus is

10) The equity section of the statement of financial position
begins with:
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