Difference between revisions of "Treasury Shares"

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== Definition ==
 
== Definition ==
'''Treasury Shares'''. An entity’s own [[Equity Instrument | equity instruments]], held by the entity or other members of the consolidated group. Treasury shares are the equity instruments of an entity that have been issued and subsequently reacquired by the entity.  
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'''Treasury Shares'''. An entity’s own [[Equity Instrument | equity instruments]], held by the entity or other members of the consolidated group.  
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Treasury shares are the equity instruments of an entity that have been issued and subsequently reacquired by the entity.  The name derives from the being held in the company's ''treasury''.
  
 
== Synonym ==
 
== Synonym ==

Revision as of 18:33, 19 May 2021

Definition

Treasury Shares. An entity’s own equity instruments, held by the entity or other members of the consolidated group.

Treasury shares are the equity instruments of an entity that have been issued and subsequently reacquired by the entity. The name derives from the being held in the company's treasury.

Synonym

  • Treasury Stock

See Also

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Treasury shares
  • Common Initials:
  • Element Type and Attributes: (X)instant, debit

References

  1. IFRS for SMEs4.11f[2015-12-01]Disclosure