The IASB has dealt primarily with presentation and disclosure requirements relating to shareholders' equity and are yet to fully address and resolve matters pertaining to the recognition and measurement of the various components of shareholders' equity. IAS 1 suggests that shareholders' interests be subcategorized into three broad subdivisions: issued share capital, retained earnings and other components of equity. A major objective of the accounting for shareholders' equity is the adequate disclosure of the sources from which the capital was derived. For this reason, a number of different contributed capital accounts may be presented in the statement of financial position. This chapter provides suggestions concerning the accounting for such transactions, which are within the spirit of IFRS, although largely drawn from other authoritative sources. It provides guidance which conforms to the requirements under IAS 8 and to illustrate a wide array of actual transactions that often need to be accounted for.