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-
Multiple Choice Question 54