Chapter 15, Problem 15.2BE

Stockholders’ Equity Terminology, U.S. GAAP, IFRS. Match the U.S. GAAP term with the IFRS term. There may be more than one match, and responses may be repeated.

U.S. GAAP

1. A.    Contributed capital
2. B.     Additional paid-in capital
3. C.     Retained earnings
4. D.    Accumulated other comprehensive income
5. E.     Common stock

IFRS	Answer
Reserves	______________
Accumulated profit and loss	_______________
Share premium	________________
Other reserves	______________
Share capital	______________