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Cashflow – Bonus issue

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Cashflow – Bonus issue

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
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  • August 10, 2016 at 9:02 pm #332590
    Candy
    Member
    • Topics: 135
    • Replies: 79
    • ☆☆☆

    Hi Mike,

    IF there is a bonus issue in the year – because bonus issue is ‘free shares’ – and therefore the entity will not receive any cash consideration.

    How do we account for this?

    Many thanks

    August 11, 2016 at 7:36 am #332651
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23323
    • ☆☆☆☆☆

    Dr Share Premium account (or general reserve account or retained earnings account)
    Cr Share Capital account
    with the nominal value of the bonus shares issued

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