المحاسبة عن أسهم الخزانة على وفق النظام المحاسبي الموحد

الملخص EN

The research deals with the treasury Stock, when a company buys its shares for circulation, both assets and shareholders' equity will decrease, but it is not appropriate to say that the company can own a part of itself, And that another company may sell treasury stock in order to obtain funds, and thus treasury stock are one of the types of assets appearing in the Balance Sheet.

And the company’s board of directors should take the necessary decision to approve the purchase of part of its shares and recorded them as treasury stock, so that the company’s board of directors must also make the decision to cancel (sell) treasury stock and reduce their number, taking into account the instructions issued in this regard, which are customary to be issued by the Securities Commission in the countries.

In Iraq, there are no instructions issued on how to deal with treasury stocks, and thus instructions should be issued by the Iraqi Securities Commission.

The research dealt with accounting journals entries and methods of disclosure in the financial statements when the company buys some of its own traded shares, which leads to a reduction in the possession of its traded shares And a statement that these shares do not give the company the right to vote, exercise shareholder rights, and obtain cash dividends as a result of dividend distribution or obtaining assets upon liquidation of the company.