Examlex
All of the following contribute to stratification EXCEPT:
Fair Value
An estimate of the market value of an asset or liability, reflecting what a willing buyer would pay a willing seller in an arm's length transaction.
Stock Issuance Costs
Expenses associated with the issuing of new shares of stock, including legal, accounting, and underwriting fees.
Additional Paid-in Capital
The amount investors pay in excess of the par value for shares, reflecting the additional investment made by shareholders over the minimum required.
Acquisition Transaction
The process wherein one company takes over another company, either by purchasing its equity or its assets, effectively making it part of the acquiring company.
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