Examlex
Creating a formal discipline process is a primary responsibility of the human resource department.
Equity Method
An accounting method for recording investments in which an investor has significant influence over the investee, reflecting the investor's share of the investee's profits or losses.
Outstanding Stock
Shares of a corporation that have been issued and are currently held by investors, including public shareholders and the company's officers and insiders.
Parent Company
A corporation that owns a controlling share of the stock in another company, making the latter a subsidiary.
Fair Value Method
An accounting approach that measures and reports assets and liabilities on the basis of their estimated or actual fair market price.
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