Treasury stock

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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.

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