Examlex
What is the difference between an in-supplier and an out-supplier? What advantage does an in-supplier have over an out-supplier?
Treasury Stock
Shares that were once part of the float and outstanding shares but were subsequently purchased back by the issuing company, reducing the amount of outstanding stock on the open market.
If-converted Method
An accounting method used to calculate earnings per share, assuming all convertible securities were transformed into common stock.
Diluted Earnings
Earnings per share calculated using the assumption that all convertible securities have been converted to common stock, potentially lowering earnings per share.
Comparability
A quality of accounting information that allows users to analyze and compare financial data from different periods and entities in order to make informed decisions.
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