Reference no: EM132772143
Problem - ABC COMPANY has the following data in its shareholders' equity section on December 31, 2010:
Authorized share capital 5,000,000
Issued share capital 2,000,000
Subscribed share capital 1,000,000
Subscription Receivable 500,000
Share Premium 500,000
Retained Earnings Unappropriated 600,000
Retained Earnings Appropriated 300,000
Revaluation Surplus 200,000
Treasury shares, @cost 100,000
In the December 31, 2010 statement of financial position, what should be reported as shareholders' equity?
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