SELL-THROUGH ACCOUNTING Definition

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SELL-THROUGH ACCOUNTING is where revenue is not recognized until after the product has been subsequently shipped from the wholesalers. See SELL-IN ACCOUNTING.

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EQUITY SHARE is a. a share or class of shares whether or not the share carries voting rights, b. any warrants, options or rights entitling their holders to purchase or acquire the shares referred to under (a), or c. other prescribed securities. An equity share is a perpetual liability because it signifies an owners legal demand upon the assets of the entity in which the equity share if held. See also COMMON STOCK.

Z-SCORE see ALTMAN Z-SCORE.

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