Examlex
Workers' compensation statutes violate the U.S.Constitution.
Treasury Stock
Shares that were issued and subsequently repurchased by the issuing company, reducing the amount of outstanding stock on the open market.
Consolidation Worksheet
A tool used in preparing consolidated financial statements, aiding in the combination of financial information from multiple entities within a corporate group.
Initial Value Method
A method used in accounting to record investments based on their acquisition costs without any subsequent change except for impairments.
Treasury Stock Approach
A method of calculating the effect of share options on diluted earnings per share by assuming treasury shares are bought at the average market price.
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