LARGE-CAP Definition

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LARGE-CAP is a stock with a level of capitalization of at least $5 billion market value.

Learn new Accounting Terms

AUTHORIZATION OF STOCK is the provision in a corporate charter giving permission to issue stock.

OTHER COMPREHENSIVE BASIS OF ACCOUNTING (OCBOA) means a definite set of criteria, other than accounting principles generally accepted in the United States of America or International Financial Reporting Standards (IFRSs), having substantial support underlying the preparation of financial statements prepared pursuant to that basis.

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