enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  2. Equity method - Wikipedia

    en.wikipedia.org/wiki/Equity_method

    The investor records such investments as an asset on its balance sheet. The investor's proportional share of the associate company's net income increases the investment (and a net loss decreases the investment), and proportional payments of dividends decrease it. In the investor’s income statement Equity accounting may also be appropriate ...

  3. Restricted stock - Wikipedia

    en.wikipedia.org/wiki/Restricted_stock

    Restricted stock is a popular alternative to stock options, particularly for executives, due to favorable accounting rules and income tax treatment. [1] [2] Restricted stock units (RSUs) have more recently [when?] become popular among venture companies as a hybrid of stock options and restricted stock. RSUs involve a promise by the employer to ...

  4. Capital surplus - Wikipedia

    en.wikipedia.org/wiki/Capital_surplus

    Capital surplus, also called share premium, is an account which may appear on a corporation's balance sheet, as a component of shareholders' equity, which represents the amount the corporation raises on the issue of shares in excess of their par value (nominal value) of the shares (common stock).

  5. Stock option expensing - Wikipedia

    en.wikipedia.org/wiki/Stock_option_expensing

    Stock option expensing is a method of accounting for the value of share options, distributed as incentives to employees within the profit and loss reporting of a listed business. On the income statement, balance sheet, and cash flow statement the loss from the exercise is accounted for by noting the difference between the market price (if one ...

  6. Mark-to-market accounting - Wikipedia

    en.wikipedia.org/wiki/Mark-to-market_accounting

    Simple example If an investor owns 10 shares of a stock purchased for $4 per share, and that stock now trades at $6, the "mark-to-market" value of the shares is equal to (10 shares * $6), or $60, whereas the book value might (depending on the accounting principles used) equal only $40.

  7. Investment - Wikipedia

    en.wikipedia.org/wiki/Investment

    To identify undervalued securities, a value investor uses analysis of the financial reports of the issuer to evaluate the security. Value investors employ accounting ratios, such as earnings per share and sales growth, to identify securities trading at prices below their worth. Warren Buffett and Benjamin Graham are notable examples of value ...

  8. Consolidation (business) - Wikipedia

    en.wikipedia.org/wiki/Consolidation_(business)

    The taxation term of consolidation refers to the treatment of a group of companies and other entities as one entity for tax purposes. Under the Halsbury's Laws of England , amalgamation is defined as "a blending together of two or more undertakings into one undertaking, the shareholders of each blending company, becoming, substantially, the ...

  9. Stock - Wikipedia

    en.wikipedia.org/wiki/Stock

    Additional shares may subsequently be authorized by the existing shareholders and issued by the company. In some jurisdictions, each share of stock has a certain declared par value, which is a nominal accounting value used to represent the equity on the balance sheet of the corporation. In other jurisdictions, however, shares of stock may be ...