A Contra Equity Account is an account that reduces the total equity on a company's balance sheet, typically used in the context of treasury stock.
An in-depth look at Treasury Stock, a term for shares repurchased by the issuing company, reducing the number of shares on the open market.
Outstanding capital stock refers to the shares in the hands of stockholder, which are crucial in the calculation of dividends and represent the total voting power in a corporation.
Comprehensive definition and explanation of treasury stock, its uses, implications, and related financial concepts.
Unissued stock refers to shares that a corporation is authorized to issue but has not yet distributed. These shares, while part of the company's authorized capital, do not participate in dividends and lack voting rights.
