Examlex
What theory was advanced by Festinger?
Fair Value
An estimate of the price at which an asset or liability could be bought or sold in an orderly transaction between market participants at the measurement date.
Par Value
The face value of a bond or the stock value stated in the corporate charter, not necessarily related to its market value.
Fair Value
The estimated price at which an asset or liability could be traded in a fair transaction between willing parties.
Stock Issuance Costs
Expenses incurred by a company to register and issue shares of stock, such as legal, accounting, and printing costs.
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