![]() ![]() ![]() Corporations maintain accounts for: Preference Shares or Ordinary Shares. Low par values help companies avoid a contingent liability. LO 3 Explain the accounting procedures for issuing shares. Shares issued in combination with other securities. ![]() Shares authorized - Shares sold - Shares issued Accounting problems: Par value shares. Ordinary Shares Account Contributed Capital Share Premium Account Preference Shares Account Two Primary Sources of Equity Retained Earnings Account Assets – Liabilities = Equity Less: Treasury Shares Account LO 2 Identify the key components of equity. Presentation on theme: "C H A P T E R 15 EQUITY Intermediate Accounting IFRS Edition"- Presentation transcript:ġ C H A P T E R 15 EQUITY Intermediate Accounting IFRS EditionĢ Two Primary Sources of Equity Assets – Liabilities = Equity ![]()
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