Equity often listed before liabilities in the balance sheet

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Indicate by letter whether each of the terms or phrases listed below is more associated with financial statements prepared in accordance with U.S. GAAP (U) or International Financial Reporting Standards (I).Terms and phrases

_____ 1. Common stock
_____ 2. Preference shares
_____ 3. Liabilities often listed before equity in the balance sheet (statement offinancial position)
_____ 4. Asset revaluation reserve
_____ 5. Accumulated other comprehensive income
_____ 6. Share premium
_____ 7. Equity often listed before liabilities in the balance sheet (statement of financial position)
_____ 8. Share premium
_____ 9. Ordinary shares
_____ 10. Paid-in capital-excess of par
_____ 11. Net gains (losses) on investments-AOCI
_____ 12. Investment revaluation reserve
_____ 13. Preferred stock 

Reference no: EM131002094

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