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متابعة

What is treatment of interest of capital adjustment while preparing Financial statements and why ?

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تم إضافة السؤال من قبل Ansar Iqbal , Lecturer , Apex college sambrial
تاريخ النشر: 2016/01/17
georgei assi
من قبل georgei assi , مدير حسابات , المجموعة السورية

Is the value obtained by the company up to the balance of the value of shares issued date. It should be noted that the capital value offered by the budget does not directly linked to the market value of the company's shares (trading price reflected in the stock market) and therefore usually not capital differs budget from year to year unless the issue of new shares or buy shares previously issued.

 

• Stocks:

Is the right of ownership in the company, which bears the risk of loss and enjoy access to the profits without the fullest extent, and when the liquidation of the company there are no guarantees for ordinary shareholders to get a certain amount of dividends or assets of the company, but they share what is left of the company's assets after payment of all preferred stock obligations, In general, the ordinary shareholders control the company's management by voting in the selection of the Board of Directors, as well as in the important decisions that come before the general assembly of shareholders usually have more regular shareholders benefit from the company's success compared to holders of preferred shares.

 

• treasury shares:

When the company bought some shares previously issued, it is recorded that the stock purchased at a cost of an item of treasury shares not traded investment item.

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