单项选择题
WHICH THREE of the following statements are true in respect of a rights issue of shares?
1 The share capital account will increase and the share premium account will decrease
2 The share capital account will increase and the share premium account will increase
3 The share capital account will be credited with the issue price of the share
4 The share capital account will be credited with the nominal value of the share and any excess between the issue price and nominal value will be credited to the share premium account
5 The total proceeds received from the rights issue will be shown in the statement of changes in equity.
6 Only the nominal value of the shares will be shown in the statement of changes in equity.
A.
1, 2 and 4
B.
2,4 and 5
C. 1, 3 and 6
D.
3 and 4