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To issue shares a company follows a definite procedure which is controlled and regulated by the Companies Act and Securities Exchange Board of India (SEBI). There are different ways of issue of shares which may be: (A) For consideration other than cash (B) For cash (A)Issue of shares for consideration other than cash
27.1 PROCEDURE OF ISSUE OF SHARES Face value of a share is the par value of the share. It is also known as the Nominal value or denomination of a share. To issue shares a company follows a definite procedure which is controlled and regulated by the Companies Act and Securities Exchange Board of India (SEBI).
In April 2001 the International Accounting Standards Board (Board) adopted IAS 33 Earnings per Share, which had been issued by the International Accounting Standards Committee in February 1997. In December 2003 the Board revised IAS 33 and changed the title to Earnings per Share.
22 Απρ 2023 · Generally, allotment of shares (or capitalization) means the issuance of stock certificates to the new shareholders. On the other hand, an issue of shares simply means recording on the account ledger that a specific number of equity or preference shares have been issued to a new shareholder.
Issue of shares against Lump sum payment: When whole amount due on shares is payable in one instalment i.e, at the time of application. The journal entries will be
Issue of Shares Questions with Solutions - Free download as PDF File (.pdf), Text File (.txt) or read online for free. The document outlines the process of issuing shares by a company over 5 quarters, including details on authorised capital, applications received, allotments, calls made and received from shareholders.
Issue of Shares ( Theory Notes) - Free download as PDF File (.pdf) or read online for free.
