the average price paid by stockholders on outstanding shares. the par or stated value of the stock. zero. the market value of the stock on the date of declaration. 6- IFRS Multiple Choice Question 345
IFRS treats the purchase of treasury stock as any of the following except
a decrease to retained earnings. an increase to a contra equity account. a decrease to share premium. a decrease to share capital. 7- Multiple Choice Question 246
Additional paid-in capital includes all of the following except the amounts paid in
for the par value of common stock. over par value. over stated value. from treasury stock. 8-