Share premium account: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing and category added 20/8/13) |
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''UK Company law. '' | ''UK Company law. '' | ||
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. | ||
== See also == | == See also == | ||
* [[Share capital]] | * [[Share capital]] | ||
* [[Share premium]] | * [[Share premium]] | ||
[[Category:Compliance_and_audit]] | |||
Revision as of 11:04, 20 August 2013
UK Company law.
An accounting reserve representing the excess of the amount paid for issued share capital over the par value of the shares.
