Share premium account

From ACT Wiki
Revision as of 21:52, 13 February 2023 by imported>Doug Williamson (Add alternative name - source - CFI - https://corporatefinanceinstitute.com/resources/accounting/additional-paid-in-capital-vs-contributed-capital/)
Jump to navigationJump to search

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".


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Share_premium_account&oldid=43903’