ACCA TX UK Classroom - Syllabus C4. Disposal Of Shares And Securities 5 / 7
a) Recognise the value of quoted shares where they are disposed of by way of a gift.
b) Explain and apply the identification rules as they apply to individuals including the same day and 30 day matching rules.
c) Explain and apply the pooling provisions.
d) Explain and apply the treatment of bonus issues, rights issues, takeovers and reorganisations.
e) Identify the exemption available for gilt-edged securities and qualifying corporate bonds.