Tag Archives | Preference Shares

Top 8 Problems on Redemption on Preference Shares

The following points highlight the top eight problems on redemption on preference shares with their relevant solutions. Illustration 1: On 31st March, 2012 the balance sheet of Utopia Limited stood as follows: Illustration 2:  Following is the Balance Sheet of R. Ltd. as on March 31, 2012: Illustration 3: On 1st April, 2012 the following […]

Redemption of Preference Shares in a Joint Stock Company

In this article we will discuss about the Redemption of Preference Shares in a Joint Stock Company. Section 80 of the Companies Act allows a company, if authorised by its Articles of Association, to issue preference shares which can be redeemed by the company according to the terms of the issue; but the following legal […]

Preference Shares of a Subsidiary Company

In this article we will discuss about the Accounting Treatment Relating to Preference Shares of a Subsidiary Company. A subsidiary company may have issued equity shares as well as preference shares. In such a case, irrespective of the percentage of preference shares held by outsiders, the minority interest will include the paid up value of […]

Preference Shares: Types, Features and Advantages

After reading this article you will learn about Preference Shares:- 1. Types of Preference Shares 2. Features of Preference Shares 3. Advantages 4. Disadvantages. Types of Preference Shares: Preference shares are of the following types: (a) Cumulative Preference Shares: These shares have a right to claim dividend for those years also for which there are […]

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