Share premium: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Spacing and category added) |
imported>Doug Williamson (Add alternative name - source - CFI - https://corporatefinanceinstitute.com/resources/accounting/additional-paid-in-capital-vs-contributed-capital/) |
||
| (5 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
'' | 1. ''Company law.'' | ||
A part of equity that is not allowed to be paid out to shareholders. | |||
Share premium, like share capital, is money that has been paid into the company by its shareholders. | |||
2. ''Financial reporting - balance sheet - equity''. | |||
An amount recorded in the share premium account. | An amount recorded in the share premium account. | ||
Also known as "additional paid-in capital". | |||
== See also == | == See also == | ||
* [[Balance sheet]] | |||
* [[Company law]] | |||
* [[Equity]] | |||
* [[Financial reporting]] | |||
* [[Premium]] | |||
* [[Share capital]] | |||
* [[Share premium account]] | * [[Share premium account]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 21:50, 13 February 2023
1. Company law.
A part of equity that is not allowed to be paid out to shareholders.
Share premium, like share capital, is money that has been paid into the company by its shareholders.
2. Financial reporting - balance sheet - equity.
An amount recorded in the share premium account.
Also known as "additional paid-in capital".
