Share premium account: Difference between revisions
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imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Add links.) |
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''UK company law. '' | ''UK 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. | ||
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* [[Capital conservation]] | * [[Capital conservation]] | ||
* [[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]] | ||
Revision as of 11:57, 4 January 2023
UK 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.
