Examlex
The most common means of providing individual variable pay are profit sharing plans and employee stock plans.
Prospective Approach
A method of accounting that applies new standards or changes in accounting policy to transactions occurring after the date of the change or standard implementation.
Debit
An entry on the left side of an account, representing an increase in assets or expenses, or a decrease in liabilities, equity, or revenue.
Increase
An uptick or rise in a statistical value or quantity.
Diluted Earnings Per Share
A metric that shows the quality of a company's earnings per share if all convertible securities were exercised.
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