Shares issued by a company to its employees or directors in consideration of lsquo Intellectual Prop...........

General Accounting Principles Accounting for Shares

Shares issued by a company to its employees or directors in consideration of ‘Intellectual Property Rights’ are called :

Right Equity Shares

Private Equity Shares

Sweat Equity Shares

Bonus Equity Shares

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Explanation:

Sweat Equity Shares

Sweat equity shares’ means equity shares issued by a company to its employees or directors at a discount (to the market price) or for consideration other than cash for providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called.