STOCK Definition

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STOCK is a. a certificate documenting the shareholders ownership in a corporation; or, b. the merchandise that an entity has on hand or in inventory.

Learn new Accounting Terms

PRICE TO SALES see PRICE TO REVENUE.

TOPSIDE ACCOUNTING ADJUSTMENTS/DEVICES is an illegal practice to where accountants manipulate its accounting practices to close gaps between actual operating results and results reported to the investing public. Accountants then falsely represent to the public that their audits were conducted in accordance with generally accepted auditing standards (GAAS) and that an entitys financial reports fairly represent the entitys financial condition and were prepared in accordance with generally accepted accounting principles (GAAP).

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