Treasury shares should be reported in the equity section immediately after

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Treasury shares are shares that a company repurchased and currently holds as its own. They are not outstanding shares, and therefore do not have voting rights and do not receive dividends. As a result, they are subtracted from the company's total issued shares to determine the number of outstanding shares. Since treasury shares are not considered to be part of the equity attributable to the company's owners, they should be reported in the equity section immediately after retained earnings.

Treasury Shares Should Be Reported in the Equity Section Immediately