Shareholders equity is the residual interest of owners in the assets of a corporation after...

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Accounting

Shareholders equity is the residual interest of owners in the assets of a corporation after deducting its liabilities, If the shares are issued for non-cash consideration such as goods and services, the shares are measured at the fair value of the considerations received, If the entity cannot estimate reliably the fair value of the goods and services received, the entity shall measure their value and the corresponding increase in equity indirectly by reference to the fair value of the shares issued.

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