Capital
Code: 3100
👁 Views: 183
Account Information
| Financial Statement | Statement of Financial Position |
| Normal Balance | Credit |
Definition
Represents the amounts invested by owners (shareholders, partners, or sole proprietor) in the company either in cash or in kind.
Sub-accounts
3110
Paid-up Capital
3120
Uncalled Capital
📐 IFRS vs US GAAP Accounting Treatment
IFRS
IAS 1
Presentation of Financial Statements
US GAAP
ASC 505
Equity
❓ Frequently Asked Questions
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