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Par Value Method
An accounting method used for issuing shares that assigns a nominal value (par value) to the shares, which may affect the accounting treatment of share issues.
Retiring Treasury Stock
The act of permanently removing previously bought-back shares (treasury stocks) from the market, reducing the company's available shares and total equity.
Cost Method
An accounting approach used for recording investments, where the investment is recorded at its acquisition cost and adjustments are made for dividends or significant changes in value.
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