Related definitions of "capital stock"
- See also share capital
Though financial accounting does not measure intellectual capital, markets clearly do. Stock in companies in the pharmaceutical industry, for example, generally trade at a high premium over the book value of their assets, and the companies’ return on net assets is abnormally high
By Thomas A. Stewart
Employees may be charged either to income tax or to capital gains tax on their stock option compensation. Finally, stock option compensation by the company may or may not be tax-deductible. A country’s tax regime may offer favorable tax treatment to stock option schemes that have particular features
By Peter Casson
Definitions of ’capital stock’ and meaning of ’capital stock’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’capital stock’ and other financial terms with our online QFINANCE Financial Dictionary.