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A Third Party Is Someone Other Than the Employer or the Offer

question 7

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A third party is someone other than the employer or the offer receiver who speaks on their behalf in the establishment or modification of employment contracts.

Understand the calculation of earnings per share (EPS) and its implications.
Recognize the impact of treasury stock transactions on stockholders' equity.
Understand the accounting for and effects of restrictions/appropriations of retained earnings.
Distinguish between public and private corporations based on stock characteristics.

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