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Question : Premium on the issue of shares should be shown :

Option 1: On the Asset side of the Balance sheet

Option 2: On the Equities and Liabilities side of the Balance Sheet

Option 3: In the Statement of Profit and Loss

Option 4: None of the above


Team Careers360 8th Jan, 2024
Answer (1)
Team Careers360 16th Jan, 2024

Correct Answer: On the Equities and Liabilities side of the Balance Sheet


Solution : On the Liability side of the Balance Sheet, under the heading Shareholders' Funds, is where the premium received on the issuance of shares (also known as Securities Premium) is displayed.

Hence the correct answer is option 2.

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