Examlex
Identify and state the historical significance of the following:
-stock watering
Par Value
Par value is the nominal or face value of a stock or bond as stated by the issuer, which often bears no relation to its market value.
Treasury Stock
Refers to shares that were issued by a company and later repurchased. These shares do not pay dividends, have no voting rights, and are not included in shares outstanding calculations.
Foreign Currency Translation
Foreign currency translation is the process of converting the financial statements of a company from its functional currency into another currency for reporting purposes.
Stockholders' Equity
The residual interest in the assets of a corporation that remains after deducting liabilities, representing the ownership interest.
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