About this document
Understanding Subscribed Share Capital by june Alvarez is a document available to read on EtoBox.
Subscribed share capital refers to the portion of share capital that an investor agreed to purchase but has not yet been issued, as it may only be partially paid. Subscription receivable is the unpaid portion of the subscription price, which under SEC and IFRS must be netted against subscribed share capital but under old Philippine standards could be presented as a current asset if collectible currently. Retained earnings records accumulated corporate earnings since inception, decreased by dividends and adj
- Author
- june Alvarez
- Language
- EN