Goto Section: 32.4530 | 32.4550 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.4540 Other capital.
This account shall include amounts which are credits arising from the
donation by stockholders of the company's capital stock, capital
recorded upon the reorganization or recapitalization of the company and
temporary declines in the value of marketable securities held for
investment purposes. (See also Account 1410, Other noncurrent assets).
[ 67 FR 5690 , Feb. 6, 2002]
Goto Section: 32.4530 | 32.4550
Goto Year: 2020 |
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