Listing Fees Recognition


This query is : Resolved 

Quick Summary
This discussion clarifies how to account for listing fees paid to SEBI, BSE, and NSE when a company is going public. The consensus is to treat these payments as preliminary expenses. These preliminary expenses can then be amortised over the subsequent five years following the completion of the IPO process.

10 June 2025 A company is in the process of listing with BSE & NSE

It pays specified amount with SEBI,BSE & NSE.

How these transaction amount can be accounted?

How these listing fee can be accounted with the books of accounts?

Can it be accounted as below:

Listing Fees Dr
Preliminary Expenses A/c.

Also these preliminary can be amortized for next 5 years after the IPO process completion.

Please clarify



10 June 2025 Yes, consider it as preliminary expenses.

28 September 2025 Good luck.....


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