Equity Markets in India by Shveta Singh P. K. Jain & Surendra Singh Yadav

Author:Shveta Singh, P. K. Jain & Surendra Singh Yadav
Language: eng
Format: epub
Publisher: Springer Singapore, Singapore

Annexure 4.1

Disclaimer: These examples have been adapted from the Website ‘ Accounting Simplified.com ’ for illustrative purposes to enhance the understanding of the readers.

Example of Bonus Share Adjustment

ABC Ltd., which has a year-end of 31 December 2012, issued 1 for 4 bonus shares on 30 June 2012.Following information relates to ABC Ltd.:

Ordinary Shares as on 1 January 2011= 40,00,000 (40 lakhs)

Earnings attributable to ordinary shareholders:

INR 50,00,000 2011

INR 50,00,000 2012

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