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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.
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 options.
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 position.
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.
With stock index futures, which were first traded in 1982, the "commodity" is a bundle of stocks.