Share Premium
From Open Risk Manual
Revision as of 21:33, 12 April 2021 by Wiki admin (talk | contribs) (Created page with "== Definition == '''Share Premium'''. The amount received or receivable from the issuance of the entity's shares in excess of nominal value. == Usage == * Statement of Fina...")
Contents
Definition
Share Premium. The amount received or receivable from the 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]
References
- ↑ IFRS for SMEs4.11f[2015-12-01]Disclosure
