EntityQ265343· pop 13· linked from 25 articlescapital surplusSign in to saveequity reserve (share premium) above par valueConnectionsfinancial statementEntityequityEntityaccounting standardEntityTax accounting in the United StatesEntityWayback MachineEntityaccountingEntitydigital object identifierEntitybudgetEntitycorporationEntitybondEntityassetEntitybalance sheetEntityLuca PacioliEntityauditEntitycashEntitydepreciationEntityaccountantEntityrevenueEntitybalance of paymentsEntitydouble-entry bookkeepingEntityCategoriesAccounting terminologyFinancial capital