Tag Archives | Preference Shares

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 the preference shares held by [...]

By Vinita B|2016-06-28T10:12:42+00:00June 28, 2016|Holding Companies|Comments Off

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 no profits. Whenever there are [...]

By Ashok M|2016-06-28T09:28:15+00:00June 28, 2016|Preference Shares|Comments Off

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