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This means that capital cannot be used as a source of retained earnings. Other Deposit Capital is the transfer from deposit capital to retained earnings without strong reason is a deviation from valid reasoning. Additional Share Capital: consists of various types of additional capital such as premium shares, additional capital from the acquisition of shares at a lower price The types of shares can include Common Stock and Preferred SharesĢ. Stock Capital: is part of the equity of a PT that the owner contributes. In other words, equity is an estimate that reflects the portion of the owner’s rights or interests in the company’s assets.ġ. The definition of equity is residual rights to the assets of the company after deducting all liabilities. Wassalamualaikum warahmatullahi wabarakatuh Author Nuri alivia Posted on 1 Comment on Equity Vertion IFRS Equity KIESO Vertion He capital presentation on the balance sheet must be carried out in accordance with the provisions of the company’s deed of establishment and applicable regulations and describe the existing financial relationships.The authorized capital issued, and paid up capital nominal value and the number of shares for each type of stock must be stated in the balance sheet.If there is more than one type of stock, the preferential rights of a group of shares on dividends and repayment of capital at the time of liquidation must be included in the financial statements. Profit or loss (from the income statement) Ø Capital restructuringØ Revaluation of assetsġ. Other Deposit Capital, namely the transfer of deposit capital to retained earnings without strong reason, is a deviation from valid reasoning and this capital cannot be used as a source of retained earnings. Juridical capital is arising from legal provisions which require that there must be a number of rupiahs that must be maintained in the framework of protection against other parties.Ģ. Usually profit balances are provided to be distributed as dividends.ġ. Profit Balance: Post balance is usually presented separately from the share capital post. The types of shares can include Common Stock and Preferred Shares.Ģ.Additional deposit of Share Capital: consists of various types of additional capital such as premium shares, additional capital from the acquisition of shares at a lower price.ģ. Stock Capital: is part of the equity of a PT contributed by the owner. In other words, equity is an estimate that reflects the rights or interests of the owner of the company to the company’s assets.ġ. The definition of equity is the right of the owner in the company after deducting all assets with the obligation of money there.

Assalamualaikum warahmatullahi wabarakatuh

Wassalamualaikum warahmatullahi wabarakatuh artinya