Difference between revisions of "Treasury stock"
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According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | ||
:[[Treasury stock]]. Stock that has been issued but has been bought back by the corporation or received as a gift. | :[[Treasury stock]]. Stock that has been issued but has been bought back by the corporation or received as a gift. | ||
| + | According to the [[Strategic Management by David and David (15th edition)]], | ||
| + | :[[Treasury stock]]. An item in the equity portion of a balance sheet that reveals the dollar amount of the firm's common stock owned by the company itself. | ||
==Related concepts== | ==Related concepts== | ||
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*[[Corporate Accounting]]. | *[[Corporate Accounting]]. | ||
| − | [[Category: American Accounting]][[Category: Articles]] | + | [[Category: American Accounting]][[Category: Articles]][[Category: Strategic Management]] |
Latest revision as of 15:29, 17 July 2020
Treasury stock is stock that has been issued but has been bought back by the corporation or received as a gift.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Treasury stock. Stock that has been issued but has been bought back by the corporation or received as a gift.
According to the Strategic Management by David and David (15th edition),
- Treasury stock. An item in the equity portion of a balance sheet that reveals the dollar amount of the firm's common stock owned by the company itself.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
