Discount on stock

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Discount on stock is the difference between the par value of the stock and an amount less than the par value that the stockholders have contributed. Discounts do not happen often.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Discount on stock. The difference between the par value of the stock and an amount less than the par value that the stockholders have contributed. Discounts do not happen often.

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