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Does revaluation surplus included in the computation of book value per share?
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Can revaluation reserve be use for bonus issue?
Yes it can use any of the capital reserves for the purpose, like Share Premium Account, Capital Redemption Reserve & Revaluation Reserve...
Is treasury stock included in common equity?
Treasury stock is contra to share capital account as it is those shares which company purchase from own capital to reduce the share capital amount.
Where is Share Application money receiced is shown in balance sheet?
The correct accounting treatment in respect of share application money is analysed as below: · Section 211 of the Companies Act, 1956 provides that the balance sheet of a company shall give a true and fair view of the state of affairs of the company and shall be in the form (either horizontal or vertical) as set out in Part I of Schedule VI. · The broad heads under "Liabilities" therein are (i) Share Capital, (ii) Reserves and Surplus, (iii) Secured Loans, (iv) Unsecured Loans and (v) Current Liabilities and Provisions. The item of 'share application money' does not appear in the subheads under any of these heads. · Any subscription received by a company against issue of share capital can be regarded as "subscribed share capital" only when the share capital is actually subscribed and allotted as well. Until the allotment is made, any subscription cannot be included in the amount of subscribed share capital. [ICAI Compendium of Opinions, Vol. XII, pp. 121 to 123]. Share application money, therefore, cannot be treated as 'Share Capital". · Share application money only in respect of invalid or revoked applications and excess application money received due to over-subscripttion, however, may be treated as "Current Liabilities". The instant case does not satisfy any of the above, hence cannot be treated as "Current Liabilities" Share application money, therefore, can neither be categorized as "Share Capital' nor "Current Liabilities". · The ICAI Compendium of Opinions, [Vol. XV, (1996 Edn.) pp. 34 to 36], opines that the "share application money pending allotment" should be shown in the balance-sheet under a separate heading between "Share Capital" and "Reserves and Surplus". · Share application money is also not an instrument, much less an Equity linked instrument.
What is Share issue?
Shares initially sold to an investor and then subsequently repurchased by the issuing corporation. These share are no longer outstanding but remain issued until the corporation cancels them, if it ever does cancel them. Shares issued are not included in the market capitalization calculation.
What is the face value of the share?
Share can have mutliple values at a time. Face value of share is the value written on share document while market value of share is the value at which share is currently selling in capital market. For Example: when a new share issued by company value on share is $10 which is face value. After one year of issue of share, share is selling in market at $12 which is it's market value.
Can you use revaluation reserve to issue share capital?
yes, for a bonus issue
Can revaluation reserve be use for bonus issue?
Yes it can use any of the capital reserves for the purpose, like Share Premium Account, Capital Redemption Reserve & Revaluation Reserve...
What is working capital in a Bank?
Total of Share capital, reserves and other funds and deposits is working capital of the bank but less revaluation reserve.
How did sumer meet the three criteria of a civilizations?
Surplus of food, Work share, and creating colonies.
What characteristic did early civilization in Mesopotamia share with early civilization in China?
The occupied fertile river valleys, which gave them the surplus produce on which civilisation could develop.
How do you share with the easy share z760?
You can share with the easy share z760 by putting your SanDisk memory card into the appropriate slot on your computer, or by connecting it to your computer with the included USB cable. Then, once your pictures are downloaded onto your computer, share them using emails, or any social networking sites!
What did the greek city states share?
Each city-state included a city, villages, and fields surrounding it.
What persecutions have jehovah's witness gone through from others who do not share their beliefs?
Hitler, for one, did not share our beliefs. His persecutions against Jehovah's people are included in the Holocaust Museum in Washington DC.
Is treasury stock included in common equity?
Treasury stock is contra to share capital account as it is those shares which company purchase from own capital to reduce the share capital amount.
What social groups are included in a culture?
SOCIAL GROUPS INCLUDED IN A CULTURE INCLUDE: culture the way of life of a group of people who share the same similar beliefs and customs, such as a community, a family, or a congregation.
Where is Share Application money receiced is shown in balance sheet?
The correct accounting treatment in respect of share application money is analysed as below: · Section 211 of the Companies Act, 1956 provides that the balance sheet of a company shall give a true and fair view of the state of affairs of the company and shall be in the form (either horizontal or vertical) as set out in Part I of Schedule VI. · The broad heads under "Liabilities" therein are (i) Share Capital, (ii) Reserves and Surplus, (iii) Secured Loans, (iv) Unsecured Loans and (v) Current Liabilities and Provisions. The item of 'share application money' does not appear in the subheads under any of these heads. · Any subscription received by a company against issue of share capital can be regarded as "subscribed share capital" only when the share capital is actually subscribed and allotted as well. Until the allotment is made, any subscription cannot be included in the amount of subscribed share capital. [ICAI Compendium of Opinions, Vol. XII, pp. 121 to 123]. Share application money, therefore, cannot be treated as 'Share Capital". · Share application money only in respect of invalid or revoked applications and excess application money received due to over-subscripttion, however, may be treated as "Current Liabilities". The instant case does not satisfy any of the above, hence cannot be treated as "Current Liabilities" Share application money, therefore, can neither be categorized as "Share Capital' nor "Current Liabilities". · The ICAI Compendium of Opinions, [Vol. XV, (1996 Edn.) pp. 34 to 36], opines that the "share application money pending allotment" should be shown in the balance-sheet under a separate heading between "Share Capital" and "Reserves and Surplus". · Share application money is also not an instrument, much less an Equity linked instrument.
Can you revalue the share capital of an entity?
Yes, the share capital of an entity can be revalued. This is typically done by conducting a valuation of the company's assets and liabilities to determine their fair market value. The revaluation can result in an increase or decrease in the share capital depending on the difference between the previous and new valuations. It is important to follow the legal and accounting regulations specific to the jurisdiction in which the entity operates.
