- DefinitionIn cases when treasury stock is reissued at a price lower than the cost to repurchase, the excess difference between the selling price and cost to repurchase is charged against retained earnings (assuming that all APIC arising from treasury stock transactions has first been exhausted).
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-Publisher FASB
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-Publisher FASB
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-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770
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