Share repurchases – The type of arrangement matters
We kick off our miniseries on accounting for financing transactions with a focus on share repurchases. We provide an overview of the different methods and reasons companies may repurchase their own shares as well as the accounting implications. Spoiler alert – the type of arrangement really matters as it dictates the accounting. In this episode, we discuss: 3:38 – An overview of the different methods and reasons companies repurchase shares11:43 – Accounting implications depending on the meth...