Share premium account: Difference between revisions
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'' | ''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 == | ||
* [[Account]] | * [[Account]] | ||
* [[Capital | * [[Capital maintenance]] | ||
* [[Company law]] | * [[Company law]] | ||
* [[Financial reporting]] | |||
* [[Par]] | |||
* [[Premium]] | * [[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".
