- DefinitionMonetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 505
 -SubTopic 10
 -Section 45
 -Paragraph 2
 -URI http://asc.fasb.org/extlink&oid=65888546&loc=d3e21300-112643
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 210
 -SubTopic 10
 -Section S99
 -Paragraph 1
 -Subparagraph (SX 210.5-02(29))
 -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682
| Name: | us-gaap_CommonStockSharesSubscriptions | 
| Namespace Prefix: | us-gaap_ | 
| Data Type: | xbrli:monetaryItemType | 
| Balance Type: | credit | 
| Period Type: | instant |