What are the most common accounting method/s for treasury stock transactions? Thanks!

There are two ways to record the treasury shares are way nominal value and cost method, where is the common and the most widely used method of cost. The nominal value of a way to prove treasury shares of the nominal value of the shares purchased and shows the treasury shares account minus in the balance sheet of the capital shares. The cost method endures the purchase of treasury shares by making treasury shares at a cost of Medina buy stocks, and it appears here treasury shares account subtracted from total equity.

Intended operations of treasury shares to buy back the company's shares for share repurchases or buybacks process and called on shares that are repurchased by the company's Treasury -stocks - any treasury shares.

There are many cases in which companies contribute to resort to recover part of its share capital through the purchase and whether the purchase was in cash or in kind, that of course will reduce the company's assets or to increase their commitments and in turn a decrease in property rights equally.

It should be noted that the company owns its shares does not mean that these shares have been canceled or recovered permanently. But there are several areas for the use of treasury shares it has held for resale in another time or for distribution to workers or to the shareholders, or it may be for the company for other purposes

we have;

- Cost Method

- Constructive Retirement method

- Other tresury stock issues