market price


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25, Accountign for Stock Issued to Employees, which generally does not require employee compensation cost to be recognized in the financial statements since fixed options have na exercise price that equals or exceeds the market price when the option is issued.
Since quoted market prices that qualify as prices at which willing buyers and willing sellers would exchange cash for employee stock options generally are not available, the FASB would require the fair value of employee stock options be estimated using an option-pricing model, such as Black-Scholes.
Further, because there is no quoted market price for deposits and core repurchase agreements of a community bank, how does the FASB define other financial instruments with similar characteristics?
Paragraph 15 (page 4) continues with the statement that "it might not be practical for an entity to estimate the market value of a class of financial instruments for which a quoted market price is not available because it has not yet [italics mine] developed or obtained the valuation model necessary to make the estimate and the cost of obtaining an independent appraisal appears excessive considering the significance of the instruments for the entity.
For longer term loans, the estimate should be based on the market prices of similar loans or other financial assets that have similar credit ratings, interest rates and maturity dates.
804-3(a)(2) says cost or pricing data are not required when prices are "based on established catalog or market prices of commercial items sold in substantial quantities to the general public.
In that issue, the decline in the market price of the subsidiary's stock does not precipitate a change in the terms of the stock options.
Prior-period EPS data should be restated if the number of shares issued or contingently issuable subsequently changed because of changes in the market price.
The fourth chapter examines the poultry egg market in 2005/2006 mainly including production of poultry layers and poultry eggs import and export consumption market price analysis of major enterprises and influences brought by state policies and events.
Bream Field has produced 88,000,000 barrels of oil or $6,160,000,000 at current market prices of $70.