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Preference Share Capital

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Preference Share Capital

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  • March 18, 2019 at 9:27 am #509615
    dipeshshrestha
    Member
    • Topics: 4
    • Replies: 4
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    Does the Preference Share form a part of the Net Assets calculation under the consolidation?

    March 18, 2019 at 8:58 pm #509648
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7127
    • ☆☆☆☆☆

    Hi,

    Preference share capital belongs to the preference share holders and so it would not form part of the net assets calculation. Good question, though sadly it is very rarely seen in the exam and I don’t ever actually recall seeing it.

    Thanks

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