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WHAT R THE POTENTIAL EUITY SHARES

Answer Posted / h.r. sreepada bhagi

As per 'Accounting Standard-20' issued by the Institute of
Chartered Accountants of India, a Potential Equity Share is
a Financial Instrument or Other Contract that entitles , or
may entitle, its holder to Equity Shares.
Share Warrants or Options are Financial Instruments that
give the holder the right to acquire Equity Shares.

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