IFRS provides insufficient guidance regarding the actual accounting for share capital transactions, including the issuance of shares of various classes of equity instruments. This post offers suggestions concerning the accounting for such transactions, which are within the spirit of IFRS, although largely drawn from other authoritative sources (particularly the U.S. GAAP which is widely adopted in many other countries). This is I made, however, to illustrate a wide array of actual transactions that often need to be accounted for. Preferred [...]