Treasury shares are generally accounted for by the

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Treasury shares are shares of a company's stock that have been repurchased by the company, but not yet retired. These shares are generally accounted for using the cost method, which means they are recorded at the price for which they were originally acquired by the company. The market value method is typically used to account for investments in other companies, not treasury shares. The par value method and stated value method are used to account for the original issuance of shares, not treasury shares.

Treasury Shares Are Generally Accounted for by the