Treasury shares.Treasury shares acquired (Treasury Stock) means shares in the registered capital of the company has released for sale and get paid up shares including shares already issued. The company later bought back some of those shares and hold them without prior cancellation.Share capital the company buy back similar to share capital that also released due to sell shares has been returned thunklap. The company said shares could be sold off as part of a new shareholder to. But in this release do not want to give the Assembly of shareholders, and there is no need to follow the law regarding the release investment stocks applied because the stocks that have been returned by these companies has led to the release in the first place. By properly operating method of the law.To receive thunklap shares returned no results, the legal Fund of the company is reduced, but the company retained earnings will be the same part is reserved for stock funds has been returned. When the company introduced the stock funds have returned to release the reservation was canceled. Thai domestic civil and commercial law in section 1143 prohibiting company limited is the owner of its own shares or own stock pledge. This is to prevent the company's cost reduction is to protect the rights of creditors outside the company's assets.Accounting principles relating to Treasury shares.In accordance with accounting principles generally accepted Identify how to account about the Treasury shares acquired 2 ways: how to price and value-based pricing method.How cost prices (Cost Method)1. the accounting and Treasury shares cost price method, the account is debited to save the Treasury shares is equal to the price of capital and Treasury shares are listed on the balance sheet. By deducted from equity.2. when the Treasury shares acquired released Save by credit treasury shares in the acquisition price if the money received from selling Treasury shares to differ from the cost price. Tan received the shares returned. The difference occurs, saving accounts by a separate case 2 case, as follows:Case 1 if the amount received from selling Treasury shares acquired, acquisition price is higher than the difference in saving the surplus from Treasury shares.Case 2 If the amounts received from the sale of Treasury shares is lower than the acquisition price, save the difference deducted from the relevant account (s), respectively. As follows:1 deducted from account surplus from Treasury shares the same kinds of stocks. If the balance in the surplus account funding from the Treasury shares acquired are not enough to bring the remaining difference to deduct from the account in the order in which 2.2 order the remaining difference was deducted from the capital cost of the same type with Treasury shares. If the balance in the surplus account there is not enough stock value, bringing the remaining difference to deduct from the account in the order in which 3. The order in which the remaining difference was 3 deducted from retained earnings account.How to price based on the value (Par Value Method) 1. Accounting Treasury shares acquired value based method. When you receive the stock funds returned to save the account is debited to the Treasury shares acquired equals the price based on the value that is returned with the transfer of the surplus account is closed or discount the value of shares purchased parts returned from the original ever recorded. If the amount of cash paid to make the Treasury shares acquired is different from the value of the share capital. The difference occurs, saving accounts by 2 separate cases as follows: Case 1 case more than paid in cash the value of the shares, the difference was debited to retained earnings. Case 2 case of cash paid is less than the value of the shares, the difference is credited to capital surplus from Treasury shares. 2. when the Treasury shares is released again. To save the account by account credit treasury shares par value price of the eyes. If the amount received from selling Treasury shares to differ from the price based on the value. T-variance occurs, saving accounts by 2 separate cases as follows: Case 1 if the amount received from the sale of Treasury shares is higher than the price based on the value, save the difference to the capital account. Case 2 If the amounts received from the sale of Treasury shares is lower than the price based on the value, save the difference deducted the relevant accounts exposed, respectively. As follows: 1 deducted from capital account surplus from Treasury shares of shares of the same type if the balance in the surplus account funding from the Treasury shares is not enough. The remaining differences to be deducted from the account in the order in which 2. The order in which the capital account 2. If there are not enough to bring the remaining difference to deduct from the account in the order in which 3. The 3 series retained earnings account Can be seen that in the case of selling shares at a lower price on the price based on the value? Save the difference, as recorded by the cost price method and when to buy stocks returned capital account to be displayed in Treasury shares in the balance sheet in the equity share capital deduction from. In order to save the Treasury shares. Most companies prefer method of saving cost price, but no matter the price or cost price method will be based on the value to save it is considered valid according to accounting principles generally accepted.
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