WAEC - Accounts Principles Of Accounts (2014 - No. 27)

Shares issued below nominal value are referred to as shares at

premium

discount

face value

cumulative value

Explanation

Issue of Shares at Discount Definition: When a share is issued by the company at a price that is less than the face value of the share, the share is said to be issued at a discount.

WAEC - Accounts Principles Of Accounts (2014 - No. 27)

Explanation

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