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preference shares

This topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.

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December 5, 2017 at 4:33 pm #420728
sharon234
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is irredeemable preference shares treated as equity or non current liability?
is redeemable preference shares treated as equity or non current liability?
December 5, 2017 at 9:34 pm #420807
John Moffat
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On the SOFP, irredeemable preference share are show as part of share capital (along with equity share capital and reserves). Redeemable preference shares are shown as a non-current liability.
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