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| Q.6 | If a company issues 100 shares under ESOP at ₹40 per share when the market price of a share is ₹160, then the accounting value of the shares will be: | |
| Ans | A. ₹16,000 | |
| B. ₹12,000 | ||
| C. ₹10,000 | ||
| D. ₹4,000 |
Correct Ans Provided: B
