Which of the following should be reported for share capital?

Question

Quizplus · Accepted Answer

All three options (shares authorized, issued, and outstanding) should be reported for share capital. 
- Shares authorized refers to the maximum number of shares that the company is allowed to issue according to its articles of incorporation. 
- Shares issued refers to the actual number of shares that have been sold to investors. 
- Shares outstanding refers to the total number of shares that are currently held by investors, including those that have been issued but not yet repurchased by the company. Reporting all three figures helps stakeholders understand the company's capital structure and potential dilution of ownership.

Which of the Following Should Be Reported for Share Capital