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會研最新IFRS問答集
2023/3/6
企業以現金增資方式發行海外存託憑證時，如於定價日編製財務報表，僅須於附註揭露該事實，無須列帳。後續則應於繳款日（即交易日）依當日功能性貨幣與外幣間之即期匯率將收到之現金作爲預收股款，並於增資基準日將預收股款超過股票面額的部分認列爲資本公積。