Paid-in Capital in Excess of Par Value in increased in accounting records when the value of a corporation's shares exceeds the par value of those shares. The latter occurs when investors purchase share from the corporation instead of from other shareholders.
Straight from my text, the difference is that an accounting balance sheet omits significant assets and liabilities and the accounting balance sheet does not report all assets and liabilities at their market value (the accounting balance sheet records a book value; ie the dollar value paid for an item). With respect to which assets and liabilities that are omitted, I am not sure.
The customer value changes the long term value of the company share and which in turn has a impact on supply, production, distribution and risk management of the company.
I think you mean "Mark to Market" which is an accounting technique in which assets are valued at their current market value and not a previous value or future value. Mark to Market is also known as "Fair Value" accounting.
Term used when applying inflation correction to the figures on a balnce sheet, and applies to those accounts that have a nominal value that suffers impairment because inflation, to the contrary monetary items have an embedded value that changes acoording to economical conditios hence its value changes with time.
Paid-in Capital in Excess of Par Value in increased in accounting records when the value of a corporation's shares exceeds the par value of those shares. The latter occurs when investors purchase share from the corporation instead of from other shareholders.
Straight from my text, the difference is that an accounting balance sheet omits significant assets and liabilities and the accounting balance sheet does not report all assets and liabilities at their market value (the accounting balance sheet records a book value; ie the dollar value paid for an item). With respect to which assets and liabilities that are omitted, I am not sure.
The customer value changes the long term value of the company share and which in turn has a impact on supply, production, distribution and risk management of the company.
Accounting has a great value in information age. It is a system that identifies, records and deliver financial information that is relevant, reliable and comparable in order to help users to make better and accurate decisions.
Historical cost accounting is an accounting concept that states that all assets in the financial statement should be reported based on their original cost . Example : James buys a building for $2,000,000 ten years ago, the value of the building now is $3,000,000 but in James's accounting records, the building is still recorded as $2,000,000 (less depreciation). No account is taken of the increase in value.
A. Reduction of reporting costs of managerial accounting information B. Reduction of emphasis on the value chain C. Creation of the middleman D. Increase in product costs Answer: A
I think you mean "Mark to Market" which is an accounting technique in which assets are valued at their current market value and not a previous value or future value. Mark to Market is also known as "Fair Value" accounting.
Term used when applying inflation correction to the figures on a balnce sheet, and applies to those accounts that have a nominal value that suffers impairment because inflation, to the contrary monetary items have an embedded value that changes acoording to economical conditios hence its value changes with time.
The view that separate accounting recognition should be accorded the conversion feature of convertible debt is based on the premise that there is an economic value inherent in the conversion feature or call on the common stock and that the value of this feature should be recognized for accounting purposes by the issuer. It may be argued that the call is not significantly different in nature from the call contained in an option or warrant and its issue is thus a type of capital transaction. The fact that the conversion feature coexists with certain senior security characteristics in a complex security and cannot be physically separated from these elements or from the instrument does not constitute a logical or compelling reason why the values of the various elements should not receive separate accounting recognition. The fact that the eventual outcome of the option granted the purchaser of the convertible debt cannot be determined at date of issuance is not relevant to the question of effectively reflecting in the accounting records the various elements of the complex document at the date of issuance. The conversion feature has a value at date of issuance and should be recognized. Moreover, the difficulties of implementation are not insurmountable and should not be relied upon to govern the conclusion.
An advantage of inflation accounting, is that it can correct problems with inflation. The negative part about inflation accounting is that it is not fair value accounting.
The limitations of accounting are the following: Accounting estimates, professional judgment, verifiability, measurability, limited predictive value, fraud and error. Measurability is limitation due to all entries in accounting record must have a monetary value, and so there is no accounting measure of goodwill or workforce competence.
no