Share premium account: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add links.) |
(Mend link.) |
||
(4 intermediate revisions by one other user not shown) | |||
Line 1: | Line 1: | ||
'' | ''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. | 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". | |||
== See also == | == See also == | ||
* [[Capital | * [[Account]] | ||
* [[Capital maintenance]] | |||
* [[Company law]] | * [[Company law]] | ||
* [[Financial reporting]] | |||
* [[Par]] | |||
* [[Premium]] | |||
* [[Reserve]] | |||
* [[Share capital]] | * [[Share capital]] | ||
* [[Share premium]] | * [[Share premium]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] |
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".