no, i dont think so
Stock repurchases increases the debt equity ratio towards higher debt.
It is called a stock repurchase and is posted to an account called Treasury Stock, a contra-account in the Equity section.
Decrease asset; since repurchase is with cash, whis is an asset Decrease equity; if repurchased stock is not to be reissued, it is declared void and the number of outstanding assets is decreased. Hence, equity is decreased.
Stock repurchases increases the debt equity ratio towards higher debt. Share buyback reduces the book value per share and reduces equity hence increasing the debt-to-equity ratio.
Those shares are shown as a contra-account in the Equity section of the Balance Sheet called Treasury Stock.
Reduction of stockholders' equity.
State of Incorporation makes no difference to the accounting..in anything i can think of.Treasury Stock is represented on the Owners Equity Section of the Balance Sheet. Frequently with it's own line.
Common stock is part of owners equity and like all owner equity accounts it is also shown in equity section of balance sheet.
A corporation might repurchase its own stock in order to invest in itself. This allows the company to retain ownership of itself.
a noncash transaction which is not reported in the body of statement of cash flows
a separate schedule
A buyback is a repurchase of something previously sold, especially of stock by the company which issued it.