Scope 3 reporting and Share premium account: Difference between pages
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'' | ''UK company law. '' | ||
An accounting reserve representing the excess of the amount paid for issued share capital over the par value of the shares. | |||
== See also == | == See also == | ||
* [[ | * [[Share capital]] | ||
* [[ | * [[Share premium]] | ||
[[Category: | [[Category:Compliance_and_audit]] | ||
Revision as of 22:37, 3 August 2020
UK company law.
An accounting reserve representing the excess of the amount paid for issued share capital over the par value of the shares.