Issue of shares, Accounting Standards

What take place in a rights issue of shares?

1. Any premium on issue is added to a capital reserve.

2. Any type of premium on the issue is added to a revenue reserve.

3. Any premium on the issue is written off to the income statement.

4. The nominal value of the issue is written off to the income statement.

Posted Date: 2/12/2013 7:42:08 AM | Location : United States







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