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Par Common Stock
The nominal or face value assigned to a share of common stock, as declared in the corporate charter, which has little bearing on the market value of the share.
Market Value
The present cost at which a service or asset is available for purchase or sale in the market.
Share-based Compensation
A form of remuneration where employees receive shares of the company's stock as part of their compensation package.
IFRS
The International Financial Reporting Standards are a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for financial statements and are recognized by many countries.
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