18 May 2019
If in a company on 31st march there was a share application money pending allotment but before signing of the balance sheet in may share were allotted against the share application money. Then as per Ind As how and where the application money pending allotment is shown.
07 June 2019
in balance sheet it will appear as the share application money pending allotment. A note forming part of balance sheet will specify that the shares were allotted on so and so date
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