Accounting for Share Discount

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 [...]

By |December 6th, 2011|IFRS 2 Share-based Payment|0 Comments

Accounting treatment for Increase in Equity-share Mkt. Price at FY- Closing.

Dear All, This is regarding, i have an investment in Equity shares (100,000 @16) of listed company, where as at 31st Dec.2008 Mkt. Price for these shares was 31 per share. i want to know this increase in share price how i will realise as at closing of FY-2008, by which accounts and in which [...]

By |February 18th, 2009|OTHER IFRS|8 Comments

Preliminery expenses

Dear All, The Company was incorporated in Oct 2007.Could you please give your expert opinion on the treatment of preliminary expenses (Revenue generation is not yet started) e.g. rent, salary, traveling etc. incurred during Oct 2007- Aug 2008. Please reply in reference to IFRS. Revenue is expected in Sept 2008. In my view, preliminary expenses [...]

By |December 15th, 2008|IFRS|0 Comments


Hi   Please give me your opinion on forex loss on Assets. Do you capitalize it or do expense it to the foreign loss This e-mail message and any attachment hereto are confidential information intended for a specific addressee and purpose.  If you ...

By |December 14th, 2008|CONSOLIDATION, DOCUMENTS, IAS 2, IAS 21, IFRS|0 Comments

Share application monies

Sirs and madam, would like too seek help on how to disclose a share application monies? thanks… jinn […]

By |August 28th, 2008|FINANCIAL INSTRUMENTS|0 Comments

Transfer of shares (USGAAP)

Hello   i have got a question on transfer of shares involving share permium, can any one help ?   Facts : (1) A holds 100% on C.    (2) C 's capital structure : 10,000 shares of US$1 par value.    (3) A has invested in Co C of USD 1m for share capital of USD 10,000 and share premium of USD 990,000.    [...]

By |August 28th, 2008|IFRS|0 Comments