What is the calculation to determine the number of outstanding shares of stock?

Question

Quizplus · Accepted Answer

The number of outstanding shares of stock is calculated by subtracting the number of treasury shares from the total number of issued shares. Option A adds treasury shares to issued shares, which would result in a higher number than the outstanding shares. Option B subtracts issued shares from authorized shares, which does not account for any treasury shares that may exist. Option D subtracts treasury shares from authorized shares, which also does not give an accurate count of outstanding shares.

What Is the Calculation to Determine the Number of Outstanding