Owner's Equity

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Issue:

Miscellaneous

 

Written by:

Shavonda M

 

Date added:

July 16, 2013

 

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Grade:

A

 

No of pages / words:

2 / 291

 

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5409 times

 

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It is therefore submitted that the value of a share should be a multiple of the dividend paid on that share. (Petroff) The paid-in capital section of a balance sheet provides information on the type of shares issued, and whether or not any premiums or a discount was present. Also reported are the number of shares authorized and the number of shares issued...
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There are many acceptable variations in reporting shareholders' equity on the balance sheet. Premium paid-in capital accounts may be combined into a single heading called additional paid-in capital or listed separately. Any significant changes that occur to the paid-in capital section of the balance sheet should be disclosed in financial statements...
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