Examlex
Characteristics of a "good" program include all of the following EXCEPT:
Fair Value Method
An accounting approach used to measure assets and liabilities at estimates of their current value, rather than at historical cost or intrinsic value.
Outstanding Stock
Refers to the total shares of a company that are currently held by all its shareholders, including share blocks held by institutional investors and restricted shares held by insiders.
Investor
An individual or organization that allocates capital with the expectation of receiving financial returns.
Investee
A business entity in which another entity holds an investment, indicating a degree of influence or control.
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