04 December 2017
Eg: If A ltd. purchased shares in the previous year at Rs.10/- per share. At the end of the financial year the share value is Rs.15/- per share . What will be the treatment for the change (increase/decrease) in share value at the end of F.Y. (as per Ind AS)
04 December 2017
The difference in amount (Rs. 5/- per share) will b treated as Profit for A Ltd, only of the share are sold by A Ltd. For change in amount Financials will not be affected.