Section 3240 - Share capital
Effective date: |
January 1, 2011 |
Published by the AcSB: |
December 2009 |
Overview
This Section establishes standards for acquisition and redemption of shares and disclosure of share capital. For additional standards, see Section 3856 Financial instruments. The requirements of this Section dealing with acquisition and redemption of shares need not be applied by open-ended investment companies. (Open-ended investment companies are described in Accounting Guideline AcG-18 Investment companies.)
History of Section 3240
Date |
Development |
Comments |
December 2009 |
Part II of the CPA Canada Handbook issued |
Effective for fiscal years beginning on or after January 1, 2011. |
Note: The above summary does not include details of consequential amendments made as the result of other projects.
Private Enterprise Advisory Committee Meeting Notes
- February 17, 2016 - 2017 Annual Improvements: Share Capital – Disclosure of Number of Shares Issued