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What are norms that are formalized and backed by political authority?
Voting Stock
Shares that give the shareholder the right to vote on corporate matters, such as electing directors and approving company policies.
Book Value
The value of an asset according to its balance sheet account balance, taking into account the cost of the asset minus depreciation.
Fair Value
The estimated market price of an asset or liability in an orderly transaction between market participants at the measurement date.
Partial Equity Method
An accounting approach used when a company holds a significant influence, but not control, over an investee, recognizing a portion of the investee's income proportional to ownership stake.
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