Accounting
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Boundless Accounting
Reporting of Stockholders' Equity
Accounting Textbooks Boundless Accounting Reporting of Stockholders' Equity
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Accounting

Section 2

Stock Transactions

Book Version 3
By Boundless
Boundless Accounting
Accounting
by Boundless
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4 concepts
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Issuing Stock

The amount of issued stock is based on a company's authorized shares, or the maximum number of shares authorized for issue to shareholders.

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Employee Stock Compensation

An employee stock option (ESO) is a call (buy) option on a firm's common stock, granted to an employee as part of his compensation.

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Repurchasing Stock

A stock repurchase is the reacquisition by a company of its own stock for the purpose of retirement or re-issuance.

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Treasury Stock

Treasury stock is a company's issued and reacquired capital stock; the stock has not been retired and is legally available for reissuance.

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