the average price paid by stockholders on outstanding shares . the par or stated value of the stock . zero . the market value of the stock on the date of declaration . 6- IFRS Multiple Choice Question 345
IFRS treats the purchase of treasury stock as any of the following except
a decrease to retained earnings . an increase to a contra equity account . a decrease to share premium . a decrease to share capital . 7- Multiple Choice Question 246
Additional paid-in capital includes all of the following except the amounts paid in
for the par value of common stock . over par value . over stated value . from treasury stock . 8-