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share for share exchange

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › share for share exchange

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by P2-D2.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • April 9, 2021 at 1:33 pm #616572
    shah19888888
    • Topics: 18
    • Replies: 10
    • ☆

    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

    April 10, 2021 at 8:56 am #616636
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6119
    • ☆☆☆☆☆

    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

    April 10, 2021 at 9:48 am #616642
    shah19888888
    • Topics: 18
    • Replies: 10
    • ☆

    Thank you 🙂

    April 17, 2021 at 8:28 am #617982
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6119
    • ☆☆☆☆☆

    You’re welcome!

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