The value of the target stock used as consideration is measured immediately before the transaction is dosed.
This rule can present a problem, if the overall value of the consideration to be paid to the target shareholders is fixed in the definitive agreement, and the value of the acquirer stock falls between the date of the definitive agreement and the dosing date.
of those who could invest their 401(k) in company stock
had half or more of their plan assets invested in this way.
Foremost was a new Financial Accounting Standards Board (FASB) accounting rule that imposes an explicit recognition of stock
While share-based payment arrangements include stock
options, restricted and unrestricted stock
, share appreciation rights and employee stock
purchase plans, this article focuses on accounting for stock
By many accounts, he was a hard-working man and not particularly greedy, yet his handling of RCA's stock
was called "undoubtedly the most spectacular stock
manipulation of the [1920s]" by a historian.
If you are willing to sell your stock
at a designated price, you can sell covered calls against your stock
with the stock
market showing such great volatility over the last five years--some years were great for stocks
but disastrous for bond (1998,1999), while others were great for bonds and horrible for stocks
(2000, 2001)--it had been difficult to predict what 2002 would bring.
Perhaps the best reason for donating stock
instead of cash is that you may be able to make a larger gift with stock
than with cash.
In order to eliminate tax deferral on receipt of certain preferred stock
received in connection with specified corporate transactions, the Taxpayer Relief Act of 1997 amended a number of provisions of the Internal Revenue Code.
The scorch time of a stock
is determined by the curing system, the type of elastomer (e.
prices nearly tripled from the end of 1985 to the end of 1989.
index futures, which were first traded in 1982, the "commodity" is a bundle of stocks