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What is treasury stock on the balance sheet?
When analyzing a balance sheet, you’re likely to run across an entry under the shareholders’ equity section called treasury stock. The dollar amount of treasury stock recorded on the balance sheet refers to the cost of the shares a company has issued and subsequently reacquired, either through a share repurchase program or other means.
What are the figures in treasury stock?
The figures in treasury stock refer to the cost of the shares a company has issued and subsequently reacquired, either through share repurchase programs or other means. These shares may be re-issued in the future, unlike retired shares, that no longer have value, and which the company removes from its balance sheet altogether.
How do you account for tretreasury stock?
Treasury stock is the result of a corporation repurchasing its own stock and holding those shares instead of retiring them. In the general ledger there will be an account Treasury Stock with a debit balance. (At the time of the purchase of treasury stock, the corporation will debit the account Treasury Stock and will credit the account Cash.)
Should treasury stock be carried at historical cost?
At present, treasury stock is carried at historical cost. Some think that it should reflect the current market value of the company’s shares as, theoretically, the company could sell them on the open market for that price, or use them to buy other firms, converting them back into cash or productive assets.