Αποτελέσματα Αναζήτησης
Give the meaning of Issue of Shares A company can issue its shares either at par, at a premium or even at a discount. The shares will be at par is when the shares are sold at their nominal value.
CORPORATE ACCOUNTING. Learning Objective: Understand the Concept of Valuation of shares. Need and purpose of Valuation. Different types of value of shares. Factors effecting Valuation of shares. Know the methods to calculate value of share. Meaning and Concept of valuation of shares .
Share Capital and Debentures: IPO book building, Issues and forfeiture and buy-back of shares; Redemption of preference shares; issue and redemption of debentures, Right issue and bonus shares; Accounting for employee stock option plan.
For a clear and better understanding of the concepts of corporate accounting, this book is structured around the corporate accounting principles comprising the following chapters: Accounting for Share Capital; Understanding of Shares; Redemption of Preference Shares; Acquisition
VALUATION OF SHARES AND GOODWILL What is Share Valuation? Valuation of shares is the process of knowing the value of company‟s shares. Share valuation is done based on quantitative techniques and share value will vary depending on the market demand and supply. The share price of the listed companies which are traded publicly can be known easily.
Account: A section in a ledger devoted to a single aspect of a business (e.g. a Bank account, Wages account, Office expenses account). Accounting: The process of gathering and preparing financial information about a business or other organisation in a form that provides accurate and useful records and enables decisions to be made.
A “share” has been defined by the Indian Companies Act, under sec.2(46) as “A share is the share in the Capital of the Company”. 1.3.2 TYPES OF SHARES: A Company can issue two types of shares – Equity and Preference. (a) Equity Shares: Equity shares means that part of the share capital which is not a Preference share capital. It means all
