Treasury stocks do not get reported to income statement. Are they part of AFS?作者: kamara5 时间: 2011-7-13 15:54
Treasury stock refers to repurchased shares I believe.作者: spartanag07 时间: 2011-7-13 15:54
Treasury stock is a contra-equity account, listed under shareholders' equity on the balance sheet. What is "AFS?"作者: Finalnub 时间: 2011-7-13 15:54
AFS is available for sale securities..作者: lc26mizzou 时间: 2011-7-13 15:54
Treasury stocks are common stocks that were repurchased by using cash. Because cash decreases, to keep the balance sheet balance, equity must also decrease by the same amount. Because treasury stocks decreases equity, it's a kind of contra-account like accumulated depreciation account in balance sheet.作者: marsilni 时间: 2011-7-13 15:54
sgupta0827 Wrote:
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> Treasury stocks do not get reported to income
> statement. Are they part of AFS?
That's funny. Treasury stock exists for abusive executive stock option compensation programs. The stock is hardly AFS.作者: Maddin 时间: 2011-7-13 15:54
> That's funny. Treasury stock exists for abusive
> executive stock option compensation programs. The
> stock is hardly AFS.
