Paid up Capital
Code: 3110
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Account Information
| Account Type | Statement of Financial Position |
| Normal Balance | Credit |
Definition
Paid up capital by owners
Sub-accounts
International Accounting Standards
IFRS
IAS 1
Presentation of Financial Statements
Paid-up capital presented in equity section. No mandatory par value — stated capital concept used.
US GAAP
ASC 505
Equity
Shown as par value plus additional paid-in capital. Legal capital maintained for creditor protection.