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Frs 132 - PowerPoint PPT Presentation

Redemption of Preference Shares

Redemption of Preference Shares. Redeemable Preference Shares: Equity OR Liability FRS 132 and Co Act 1965. Definitions. Financial assets : FRS 132 (11) a) cash b) an equity instrument of another entity c) a contractual rights (i) to receive cash

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Frs 132 - PowerPoint PPT Presentation

Redemption of Preference Shares