Par value is the price of a financial instrument at the time it is issued while its market value is the price it is worth to buyers and sellers at any given moment.
The par value method of accounting for treasury stock differs from the cost method in that A. It reverses the original entry to issue the common stock with any difference being shown as an ordinary gain or loss and does not recognize any gain or loss on a subsequent resale of the stock....
An arbitraryvaluethat a company may assign to its stock.par valuehas no relationship to what the stock is selling for on the open market. Par value An arbitraryvalueassigned by the company to each share of stock; it is used in the accounting for the sale of stock and in some jurisdiction...