Section 2
Stock Transactions
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Boundless Accounting
Accounting
by Boundless
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.