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Capital contribution recorded in subsidiary equity reserve?

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Capital contribution recorded in subsidiary equity reserve?

  • This topic has 0 replies, 1 voice, and was last updated 9 years ago by mick30.
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  • October 26, 2015 at 7:53 pm #279120
    mick30
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    • Topics: 3
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    What are the IFRS implications of a capital contribution by the shareholders to a subsidiary, which is recorded in the subsidiary (transferee) reserve? Therefore no shares are issued. What is called the reserve? What is the transferor double entry and is there any disclosure requirements?

    Thank you for the support

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