under IFRS how does one treat discounts which are extended to shreholders who decide to pay their shares ealier than the scheduled date. For example they wee to pay out their share subscription in five installments over five years but decide to pay it all in the first year and as result they are given a discount. Does IFRS provides any guidance on how such discounts are to be dealt with? Should these discounts be amortised over the period which the shares should have been paid out.