Share premium account: Difference between revisions
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imported>Doug Williamson (Add alternative name - source - CFI - https://corporatefinanceinstitute.com/resources/accounting/additional-paid-in-capital-vs-contributed-capital/) |
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== See also == | == See also == | ||
* [[Account]] | * [[Account]] | ||
* [[Capital | * [[Capital maintenance]] | ||
* [[Company law]] | * [[Company law]] | ||
* [[Financial reporting]] | * [[Financial reporting]] | ||
Latest revision as of 00:02, 30 January 2024
Company law - financial reporting.
(SPA).
An accounting reserve representing the excess of the amount paid for issued share capital over the par value of the shares.
Also known as "additional paid-in capital".
