Examlex
The forced distribution method regarding performance appraisals consists of:
Bond Carrying Amount
The net value of a bond recorded on the issuer's balance sheet, which can differ from its face value due to amortization of any discounts or premiums and issuance costs.
Sold At A Discount
Refers to selling an asset or security for a price that is less than its face value or original purchase price.
Fair Value Option
An accounting strategy giving companies the choice to measure financial assets and liabilities at fair value, to provide a more accurate picture of current market value.
Financial Instruments
Contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
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