Hi can you make a summary for accounting for equity transactions. This includes accounting procedures for 1. issuance, subscription, retirement of shares; 2. issuance of cash, property, share dividends on the point of view of the issuer; 3. Share-based payment transactions; 4. Book value and earnings per share; and 5. Other transactions involving equity accounts
Hi sorry for the delay. This is not a management accounting topic ( and certainly not examinable on CIMA BA2) You could try our financial account CIMA certificate tutor ( only if its current syllabus though im afraid)