IAS 28 and Issue: Difference between pages

Revision as of 21:19, 18 April 2016

1.

The creation of new securities by a private or public entity in exchange for cash or assets.

An issue can involve one or more types of debt and/or equity security.

2.

The class of securities so created.

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-International Accounting Standard 28, dealing with investments in associates and joint ventures.
+.
-Issued by the International Accounting Standards Board.
+The creation of new securities by a private or public entity in exchange for cash or assets.
+An issue can involve one or more types of debt and/or equity security.
+.
+The class of securities so created.
 == See also ==
-* [[FRS  9]]
+* [[Bells and whistles]]
-* [[International Financial Reporting Standards]]
+* [[Capped FRN]]
-* [[Joint venture]]
+* [[Issuance]]
+* [[Issue price]]
-[[Category:Accounting,_tax_and_regulation]]
+* [[Lead manager]]
-[[Category:Corporate_finance]]
+* [[Non-callable]]
+* [[Private placement]]
+*[[Security]]
+* [[Sub-underwriter]]
+* [[Tap stock]]
+* [[Tombstone]]
+* [[Window]]