Examlex
________ refers to raw, unsummarized, and unanalyzed facts.
Fair Value
The estimated market price of an asset or liability, reflecting current market conditions rather than historical cost.
Stock Appreciation Rights
A type of bonus compensation given to employees that is equivalent to the appreciation (increase in value) of the company stock over a set period.
Compensation Plan
A detailed plan that outlines the salary, wages, benefits, and incentives for employees, designed to motivate and reward them.
Measurement Date
The specific date at which the values of assets and liabilities are determined in the preparation of financial statements.
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