JPMorgan (JPM) will recognize accounting gains of almost $8 billion in the second quarter of 2024 as part of a share exchange deal with Visa Inc. (V) . This January, Visa, in a Securities and Exchange Commission filing, announced receipt of its shareholders' approval to amend its Certificate of Incorporation “that redenominated the Visa Class B common stock to Visa Class B-1 common stock.” The shareholders also authorized V to conduct one or more exchange offers. The company’s unique share structure – three ...