The common stock subaccount reflects the par value of stock. Any additional paid-in capital includes the issuance value that exceeds that amount.

Corporate finance is a subfield of finance that deals with how corporations address funding sources, capital structuring, accounting, and investment decisions. Corporate finance is also often ...

Accounting research focuses on the decisions of what, how, and to whom to communicate information and the consequences of these communications. The role of information intermediaries in capital ...