Treasury stock is recorded in the shareholder's equity section of a balance sheet as a contra-equity account, meaning it reduces the total shareholders' equity by the amount paid for the stock.

Negative shareholder equity means that the company’s liabilities exceed its assets. Aside from stock (common, preferred, and treasury) components, the SE statement includes retained earnings ...

Alternatively, the company can record it as a contra-equity account on its balance sheet, which then becomes the treasury stock we are talking about here for PYPL. Specifically, for PYPL ...

Backed by Consensys and other crypto firms, the Nasdaq-listed SharpLink Gaming is pivoting to Ethereum—and seeing a massive ...