How Share Issue Expenses are shown in the Balance Sheet ?

Explanation

It is shown under the head ''Other Current/Non-Current Assets'' depending on whether the amount will be amortized in the next 12 month or thereafter. Amount to be amortized in the next 12 month will be shown under the head ''Other Current Assets'' and the amount to be amortized after 12 months will be shown under the head ''Other Non-Current Assets''.