关于common stock 与par value的问题

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收藏 2017-01-04

会计里的 par value 与book value有没有区别呢。还有这一题
Assume that the 500,000 shares of stock are issued for $15 a share on January 1 (Par value is $1 per share) . 如何做一个简单的报表就Account 除了记录下cash 与 common stock 外还得记录下什么格式怎么写呢。新手求教

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h2h2

2017-1-5 00:38:31

For IFRS purpose

Assume that the 500,000 shares of stock are issued for $15 a share on January 1 (Par value is $1 per share)

Par value per share = $1 per share
Book value per share = $15 per share

Dr Cash $7,500,000
Cr Share capital $7,500,000 (par value and share premium not considered)

or

par value and share premium considered

Dr Cash $7,500,000
Cr Share capital ($1 par value) $500,000
Cr Share premium $7,000,000

您的是 US GAAP 吗？谢谢