Redeemable Shares – Sample Working Papers for File Documentation
We have provided sample working papers to assist firms with the documentation of the assessment criterion and elections to be made upon the adoption of the revised standards for redeemable or mandatorily retractable shares issued in a tax planning arrangement.
Included is a memorandum and excel template which are based upon what we believe to be the most common elections under liability presentation. Modifications to the documents will be necessary depending on engagement specifics.
The sample working papers do not provide sample disclosures for the financial statements, refer to our Guide for these examples.
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