8 мар. 2024 г. · The preference shares should be recognised in accordance with the IAS 27 requirements: at cost; in accordance with IFRS 9; or equity method.

3 окт. 2024 г. · Preference shares or similar instruments could be compound instruments, warranting a split between equity and liability components. This ...

11 сент. 2023 г. · A preference share (or other instrument) redeemable in cash only at the option of the issuer, does not satisfy the definition of a financial liability in IAS ...

2 апр. 2023 г. · I am struggling with the accounting treatment of the following preferred shares: - they are mandatorily redeemable in five years; and - they give voting rights ...

Hi, Need a little help on accounting treatment for free preference shares received. Shares are not publicly traded but have been independently valued.

Hi I have a one redeemable preference share having a par value of $1,000 (accounted as equity as per IAS32). The share is redeemed at $512.

My initial thought is that the instrument would still be treated as equity instrument based on the contingent consideration being within the control of the ...

IAS 32 classifies such cumulative preference shares as equity instruments because there is no contractual obligation to transfer cash or another financial ...

Hi, Anyone interested to discuss this? In case of a situation mentioned in the snap shot, what would be the treatment of the preference shares?

22 июн. 2023 г. · Hi Wanted to take views pertaining to accounting treatment for investments made in a entity by way of SAFE agreements.