Examlex
Which of the following is seen as a pervasive difference between IASB's and FASB's Conceptual Frameworks?
Additional Paid-in Capital
The amount of money that shareholders have invested in a company in excess of the nominal or par value of the shares.
Shareholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, indicative of the company’s net worth.
Common Stock
Shares representing ownership in a corporation, giving holders rights to dividends and influence through voting.
Additional-Paid In Capital
The amount of money paid by investors above the par value of the shares, also known as share premium.
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