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Financial Reporting

Journal Entries for the Issuance of Common Shares

Selling common shares to investors is a common method for companies to raise capital. This capital is used by the…

Financial Reporting

Accounting for Share-Based Compensation (IFRS 2)

Share-based compensation is accounted for under IFRS 2 Share-Based Payment. There are two primary items that are covered under share-based…

Financial Reporting

Accounting for the Sale of Land

Land is a special type of asset that is treated differently from other types of fixed assets, such as buildings…

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