Examlex
Including an ethics component in an employee performance appraisal can be distracting from individual and organizational goals and should be discussed elsewhere.
Par Value Stock
Capital stock that has been assigned a value per share in the corporate charter.
No-Par Value Stock
Shares issued without a nominal or face value, where the market value of the shares is determined by the price investors are willing to pay.
Stated Value Stock
Stock issued with a nominal value assigned by the board of directors, which is not based on market value but affects the accounting equity.
Cost Method
An accounting method where investments are recorded at their acquisition cost, adjusting for any additional costs or impairments.
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