Assets, liabilities & equity · Core
Share capital
Also called: capital stock
ELI5
Amount recognised in equity for issued shares under the applicable legal and accounting framework.
Used in conversation
“Counsel wants share capital clarified before anyone signs.”
Pitch context
You will see “Share capital” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.
Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.
Caution
Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.
Sources & evidence · 4
Direct term-level sources and supporting source families.
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationDirect source · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16