Example
of share based payment for inventory
Goods are measured at the fair value and not at the
fair value of instrument.
Example
of inventory Share based payment
Ahmed and company purchase some bags from the market
at $ 20,000. Ahmed issued 2000 shares at price of $ 5 each. What is accounting
treatment of this transaction?
Date
|
Particulars
|
Dr.
|
Cr.
|
|
Goods
and Inventory A/C
|
20,000
|
|
|
Equity A/C
|
|
10,000
|
|
Share Premium A/C
|
|
10,000
|
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