Difference between revisions of "Share Premium"
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== Definition == | == Definition == | ||
| − | '''Share Premium'''. The amount received or receivable from the issuance of the entity's shares in excess of nominal value. | + | '''Share Premium'''. The amount received or receivable from the issuance of the entity's shares in excess of nominal value. In accounting terms, this member of [[Components Of Equity]] stands for the amount received or receivable from issuance of the entity's shares in excess of [[Nominal Value]]. |
== Usage == | == Usage == | ||
* [[Statement of Financial Position]] | * [[Statement of Financial Position]] | ||
| + | * [[Statement of Changes in Equity]] | ||
== XBRL Properties == | == XBRL Properties == | ||
| Line 12: | Line 13: | ||
* [[Accounts Hierarchy Structure | Hierarchy Level]]: 3 | * [[Accounts Hierarchy Structure | Hierarchy Level]]: 3 | ||
| − | * IFRS References: <ref>IFRS for SMEs4.11f[2015-12-01]Disclosure</ref> | + | * IFRS References: <ref>IFRS for SMEs4.11f[2015-12-01]Disclosure</ref>, <ref>IFRS for SMEs6.3[2015-12-01]Disclosure</ref> |
== References == | == References == | ||
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[[Category:Balance Sheet Balances]] | [[Category:Balance Sheet Balances]] | ||
| + | [[Category:Changes In Equity Items]] | ||
[[Category:XBRL]] | [[Category:XBRL]] | ||
Latest revision as of 12:47, 21 May 2021
Contents
Definition
Share Premium. The amount received or receivable from the issuance of the entity's shares in excess of nominal value. In accounting terms, this member of Components Of Equity stands for the amount received or receivable from issuance of the entity's shares in excess of Nominal Value.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Share premium
- Common Initials:
- Element Type and Attributes: Xinstant, credit
- Hierarchy Level: 3
- IFRS References: [1], [2]
