A	B	C	D	E
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2		When issuing common* shares in exchange for:
3		cash non-cash assets received services received from outsiders (non-employees) an entity acquired in a business combination services received from employees the settlement of a non-convertible financial liability the conversion of a convertible financial instrument the exercise of a compensatory stock option plan (CSOP)
4		you should credit the share account with the:
5		fair value, at the grant date, of the shares issued. [IFRS 2.11 and IFRS 2.16; ASPE 3870.24] Net of share issuance costs.
6		* sometimes called "ordinary" shares.
7		ASPE refers to Canada's Accounting Standards for Private Enterprises.
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10		Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs. Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional.
11		Excerpts are reprinted with permission from the CPA Canada Handbook - Accounting, ©2023, ASPE 3870.24 by Chartered Professional Accountants of Canada. All rights reserved by copyright owner.
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