Share premium account: Difference between revisions
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imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Add links.) |
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== See also == | == See also == | ||
* [[Capital conservation]] | |||
* [[Company law]] | |||
* [[Share capital]] | * [[Share capital]] | ||
* [[Share premium]] | * [[Share premium]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 17:58, 4 June 2021
UK company law.
An accounting reserve representing the excess of the amount paid for issued share capital over the par value of the shares.
