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P2-D2.
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shah19888888
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HI Sir,
For this video, are the share premium values ($4) in question changed at the year end with market value of the shares e.g. if fv changes from $3 to $5 or is this kept in book as $3 historic rate.
Also when consolidating i know we need to include the parents share capital, does this include share premium?
regards
P2-D2
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Hi,
No, once the amounts of share capital/premium are recorded following the issue of the shares their value is not changed to the fair value.
Yes, when consolidating we include 100% of the parent’s share capital and share premium.
Thanks
shah19888888
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Thank you 🙂
P2-D2
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You’re welcome!
shah19888888
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