Examlex
What is the essence of triple bottom line reporting?
Share Premium
The amount received by a company over and above the face value of its shares when it issues them.
Capital in Excess
Funds that exceed the par value of issued stock, often referred to as additional paid-in capital or share premium.
U.S.GAAP
United States Generally Accepted Accounting Principles, a collection of rules and guidelines designed to improve and standardize accounting practices.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against a fixed asset since it was acquired and put into use.
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