o Issueu foi subsciiption ! Subsciiption ieceivable Collectible within 1 yeai - cuiient asset Not - contia-equity o Issueu foi consiueiation othei than cash o Issueu foi business combination Stock iepuichase (tieasuiy shaies) Embeuueu ueiivative: stock iights, waiiants, anu options Accounting foi stock-baseu compensation Iu 1-12 of IFRS 2 Retaineu eainings o Net income o Biviuenus o Piioi-peiiou aujustments o 0thei chaiges in ietaineu eainings o Retaineu eainings iestiictions Biviuenus o Cash o Piopeity o Stock uiviuenus ! <2u% small (outstanuing shaies x % ueclaieu x FNv of the stock) Bi: ie - uiv Ci: common stock uistiibutablepayable (at pai - common stock na to) Ci: apic ! Laige - no cieuit to apic. At pai lang lahat. ! subsciibeu shaiescommon stock subsciibeu - !""#$% '(% )#*"*'(%!(+, -'. "/'0$ )1 %!2!%$(%" (' "!3', o Liquiuating uiviuenus Quasi-ieoiganization
IFRS 2
Bow much. Fv of asset ieceiveu.
IFRS 2 - Shaie-baseu Payment
IAS S2 - Financial Instiuments: Piesentation
Bi: TS Ci: Cash
Bi: Cash Ci: TS
4)"* )1 !""#!(+ $(*!*.
Bi: RE Ci: Cash <kung ubos na APIC>
IFRIC Interpretation 17 Distributions of Non-cash Assets to Owners
Piopeity uiviuenus Biviuenus of Rockwell shaies paiu out by meialco to shaieholueis
. Measurement of a dividend payable . 11 An entity shall measure a liability to distribute non-cash assets as a dividend to its owners at the fair value of the assets to be distributed. . Dr: RE-div <FMV> . Cr: Div payable <FMV> . <dont deduct cost to sell> . 12 If an entity gives its owners a choice of receiving either a non-cash asset or a cash alternative, the entity shall estimate the dividend payable by considering both the fair value of each alternative and the associated probability of owners selecting each alternative. . 13 At the end of each reporting period and at the date of settlement, the entity shall review and adjust the carrying amount of the dividend payable, with any changes in the carrying amount of the dividend payable recognised in equity as adjustments to the amount of the distribution. . Dr: RE-div <adj> . Cr: Div payable <adj> . Accounting for any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable when an entity settles the dividend payable . 14 When an entity settles the dividend payable, it shall recognise the difference, if any, between the carrying amount of the assets distributed and the carrying amount of the dividend payable in profit or loss. . Dr: Div pay <FMV at date of settlement> . Dr: P/L . Cr: Asset <CA> . Presentation and disclosures . 15 An entity shall present the difference described in paragraph 14 as a separate line item in profit or loss. Objective of quasi-reorganization Zero out deficit 1. Revalue assets para tanggalin mo na ang nakatago na impairment. As well as revaluation surplus 2. You can use revaluation surplus to remove deficit 3. You can also use existing apic 4. Change par kung may kulang pa. Pinaka malalang pwede mong gawin. 5. big bath concept in finance I loss mo na lahat. 6. Sasabihin ng sec mga steps 7. Ano daw yung sinasabi ni maam na possible audit question sa quasi-reorg?