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Querist : Anonymous

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Querist : Anonymous (Querist)
04 February 2011 amendments till what date to be considered in accounts this may

is pref. shar. cap. treated as liability

and what about ifrs are they completely in command and what abt as

.............................
and in taxation what amendments till what date to be prepared
.......
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
05 February 2011 You have to be updated by latest change.

No prefrence share is not treated as liability.

About IFRS, you just read AS 30.

Taxation - Amendment up to Budget 2010.
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CA Ravi Sisodia

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CA Ravi Sisodia (Expert)
05 February 2011 as per accounting standards - 30 & 31 , two category are their. first is equity and secound is liability.
fixed cost bearing items are considered as liability. so preferense share capital is also have fixed dividend rates so pref. share capital will be included in liability.
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