accounting par value

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• Par value — Par value, in finance and accounting, means stated value or face value. From this comes the expressions at par (at the par value), over par (over par value) and under par (under par value). The term par value has several meanings depending on… …   Wikipedia

• no par value capital stock — In the USA and Canada, stock (shares) that have no par value or assigned value printed on the stock certificate. An advantage of such stock is that it avoids a contingent liability to stockholders in the event of a stock discount. For accounting… …   Accounting dictionary

• no par value capital stock — In the USA and Canada, stock (shares) that have no par values printed on the stock certificate. An advantage of such stock is that it avoids a contingent liability to stockholders in the event of a stock discount. For accounting purposes, on the… …   Big dictionary of business and management

• value — The importance placed on something by an individual. Value is subjective and may change according to the circumstances. Something that may be valued highly at one time may be valued less at another time. The CENTER ONLINE Futures Glossary * * * ▪ …   Financial and business terms

• accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

• value — The utility of an object in satisfying, directly or indirectly, the needs or desires of human beings, called by economists value in use, or its worth consisting in the power of purchasing other objects, called value in exchange. Joint Highway… …   Black's law dictionary

• stated value — A monetary worth figure that bears no relation to market value that is assigned, for accounting purposes, to stock for use instead of par value. Bloomberg Financial Dictionary * * * stated value UK US noun [C or U] INSURANCE, PROPERTY ► an amount …   Financial and business terms

• No-par stock — is stock issued with no par or face value. In modern practice, par value is an antiquated concept and no par stock is increasingly common. In most jurisdictions, the par value of a stock is the lowest possible price at which a company could issue …   Wikipedia

• Stated Value — A value that, instead of being par value, is assigned to a corporation s stock for accounting purposes. Stated value has no relation to market price. For example, if stated value is $1 per share and the company issues 1 million shares, the stated …   Investment dictionary

• Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… …   Wikipedia