Share premium: question for an accountant | Practical Law

Share premium: question for an accountant | Practical Law

This article sets out the difference between share premium monies (reflected in the top part of the balance sheet) and the share premium account (which appears at the bottom of the balance sheet) and clarifies what the share premium monies can be used for.

Share premium: question for an accountant

Practical Law UK Articles w-021-4097 (Approx. 3 pages)

Share premium: question for an accountant

by Kathryn Cearns OBE, an independent consultant specialising in financial reporting, audit and governance.
Law stated as at 11 Jul 2022
This article sets out the difference between share premium monies (reflected in the top part of the balance sheet) and the share premium account (which appears at the bottom of the balance sheet) and clarifies what the share premium monies can be used for.