When Shares Are Repurchased at an Amount Different from Their

question 33

Essay

When shares are repurchased at an amount different from their original issue price,then held in treasury or cancelled,will the journal entry affect the following components?
Share capital
Contributed surplus
Treasury stock
Loss/gain on share retirement
Accumulated other comprehensive income
Appropriated reserves
Unappropriated retained earnings

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Definitions:

Human Resources Approach

To Motivation views employees as resources who can be full partners in enhancing a team or organization.

Tools, Support

Resources or aid provided to accomplish tasks or solve problems, often including both physical devices and intangible assistance.

Motivation

The process that initiates, guides, and maintains goal-oriented behaviors.

Organizational Culture

The shared beliefs, values, norms, and practices that shape the social and psychological environment of a business or organization.