1 April 2011: A rights issue of one share for every ten in issue at that date, at USD1?50 per share.What will be the balances on the company’s share capital and share premium accounts at 30 June 2011 as a result of these issues? Share capital Share premium USD USD
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3 .Which of the following must be disclosed in the financial statements of a limited company, if material, in accordance with IAS 1? (1) Aggregate amount of research and development expenditure.(2) Authorised share capital.(3) Finance costs.
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5 .Which of the following statements about a limited liability company’s accounting is true?
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A (1) and (2) B (1) and (3) C (2) and (3)
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A 1 and 3 only B 1, 2 and 4 only C 2 and 3 only D 2, 3 and 4 only
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