Why transaction fees are deducted from the equity and what is the impact on 3 statements?

Was thinking the transaction expenses should go through IS and have post tax impact on the balance sheet (i.e. effect is deduction of post tax NI from shareholders equity), but it seems there is a direct reduction of shareholders equity by the amount of expenses. Hence, the question is why and does it mean that if we assume transaction expenses are $10m, then:

1) No impact on IS

2) Cash Flow: $(10)m? somewhere in financing activities?

3) Balance sheet: $(10)m in shareholders equity?

3 Comments
 

Thank you, agree - but following same logic, financing fees are amortized (to reduce the taxes) which is non-cash but still appear in the IS though not directly linked to the revenue generation. 

BTW, when does this financing cash outflow actually appears? We capitalize it after transaction and amortize over time in IS and add back in the CFS, but i have not seen this amount actually flowing through the cash flow as cash out.

Thank you

 
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