IFRS for SMEs / Section 22: Liabilities and Equity

Section 22: Liabilities and Equity

Section 22 separates financial liabilities from equity and covers share issues, distributions and treasury shares.

Disclosures to look for

22.20 Disclosures about equity instruments issued.

How Sight applies it

The share capital note shows authorised and issued shares and the shareholders from the company register.

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