Equity Instrument Accounting | Excess Consideration Explained | Equity Instruments in Ind AS

When I deal with equity, for example, if there is a face value of 80 and the payment is less, everything remains or goes only to my equity. I do not have the option to transfer this to the profit and loss account. Furthermore, if I incur any issue-related expenses that are related to my own equity shares, I will have to recognize them in the equity itself, as they cannot go to my profit and loss account. --- The classification of equity instruments is a fundamental concept under Ind AS 109 – Financial Instruments, especially when determining how to treat any excess amount received. In this video, we explain how equity instruments are identified and how the excess money received over face value is accounted for in financial statements. The focus is on building conceptual clarity around equity classification and its correct accounting treatment. This session is part of the IND AS Simplified learning series led by Sudarshan Agrawal, designed for finance professionals, executives, and students who want to strengthen their understanding of Ind AS. For course details or queries: Phone / WhatsApp: Website: #IndAS #IndAS109 #EquityInstruments #FinancialInstruments #AccountingStandards #FinanceProfessionals #CorporateFinance #AccountingEducation #FinanceLearning #ShareCapital #SecuritiesPremium #CAStudents #CMAStudents #ProfessionalDevelopment #Upskilling Watch and Learn Concepts on the move! Join the live classes and watch backup for completed topics on the same day. What you get additionally? √Google Drive backup √Complete videos on Pen drive with validity till you clear your exam. √Books and Pen drive at your doorstep. Register for direct to home classes and leave all worries to us. Perks from Us: √ Latest Videos √ Voice Notes √ Multiple Views per video √ Free Extension of validity √ Free Amendments √ Queries resolved on Whatsapp √ Mock Tests √ Exam Mentoring and handling stress √ Continued support til you clear the exam .Play on Windows, Android and Macbook To know more: For enquiries WA To get a call bit.ly/3p6ZBeX #cmafinal #corporatefinancialreporting #cfr #cmacfr #startearly #stayahead #Caintermediate #caexams #cacoaching #caclassesonline #learnfromhome #learnwithsagc #facetoface #cainter #sudarshanagrawalclasses #mumbai #navimumbai #as #maharashtra #cainterclassess #accountingstandards#cmapendriveclasses #lease