Accounting for bonus shares

[Rafick]

Company A own 300 shares (100%) in Company B.

Company B made a bonus issue of 13

Number of shares held by Company A in Company B
Before bonus issue – 300 shares
After bonus issue – 400 shares

How will Company A accounts for the Bonus issue in its financial statements?
Which Accounting Standards (IFRS) governs the accounting treatment of bonus shares?

Please help.

Thanks

Rafick )