When should record the journal entry

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Question - On the 12th November 20X3 ABC announced a bonus ordinary share issue of 1:15 at an issue price of $12.00/share. The bonus issue is to be paid out of the General Reserve and was made on the 30th November 20X3. When should record the journal entry, on 12th November or 30th November?

Reference no: EM132694910

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