Skin gets its color primarily from melanin, a pigment produced by melanocyte cells in the skin. The darker the skin, the more melanin it contains [source: MedicineNet ]. Freckles and beauty marks likewise indicate a higher concentration of the pigment in certain areas. Melanin also performs another vital function: It protects the skin against harmful UV rays.
APB Opinion No. 25, Accounting for Stock Issued to Employees, specifies that the measurement date for determining compensation cost in stock option, purchase, and award plans is the first date on which are known both (a) the number of shares that an individual employee is entitled to receive and (b) the option or purchase price, if any.
One of the basic principles in historical cost accounting is The Measuring Unit principle (or stable measuring unit assumption): The unit of measure in accounting shall be the base money unit of the most relevant currency.sing this principle, a fact or a happening or event which cannot be expressed in terms of money is not recorded in the accounting books. Thus, it is not acceptable to record such non-quantifiable items as employee skill levels or the quality of customer service.