Examlex
Which of the following is the proper method used to account for employee stock options?
Book Values
The net value of a company's assets, as recorded in its financial statements, minus its liabilities and intangible assets.
Market Value
The estimated amount for which an asset or company could be sold on the open market.
Retention Ratio
The portion of a company's earnings that is not distributed as dividends but is retained by the business for reinvestment.
Retained Earnings
The portion of a company’s net profits that are kept within the company instead of being paid out to shareholders as dividends.
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