Stock Issue (Treasury Stock Cost Method Vs Par Value Method, T/S & APIC, Gains & Losses)
5.6 هزار بار بازدید -
11 سال پیش
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Accounting for Treasury Stock comparing
Accounting for Treasury Stock comparing the Par Value Method versus Par Value Method for reacqusition (purchase) of Treasury Stock and reissuing (sale) of Treasury Stock at a gain and at a loss, for the (1) cost method the treasury stock account is maintained at the cost of reacquiring the stock, (2) par value method the treasury stock account is maintained at the par value of the common stock that was reacquired as treasury stock, for both methods an additional paid in capital account is maintained as a balancing account where gains and losses on treasury stock transactions are recorded with excess losses beyond the T/S-APIC recorded as a reduction to retained earnings, comparing the cost method and par value method by a detailed example, explained by Allen Mursau
11 سال پیش
در تاریخ 1391/12/29 منتشر شده
است.
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