Treasury Stock and Comparative Study of Its Regulations

Document Type : Review Paper

Authors

1 Assistant Professor of Accounting at Al-Zahra University

2 Master of Science (Al-Zahra University)

Abstract

Securities that traded on the stock exchanges of the world is very diverse, And continually new trading instruments create that they are used to cover risk, financing, and earn higher returns…. But the securities has not so much diverse in Iran, as far as the year 1394, stock repurchases were forbidden by companies listed in Tehran Exchange. But according to the law on Elimination of barriers to competitive production and improve the country's financial system (adopted on 01.02.1394) was elevated ban on stock repurchases in companies listed in Tehran Exchange. In this paper, we try to describe the introduction of stock repurchase, rules and provisions in different countries and in Iran comparatively. Comparison the definition of stock repurchase, Certification pillar redeem and sell it, and features and limitations of treasury stock and disclosure requirements in various countries, including Iran are among the key words that emphasized in this comparative study.

Keywords

Main Subjects

References

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Journal of Accounting and Social Interests
Volume 7, Issue 2 - Serial Number 25
September 2017
Pages 104-121

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History

  • Receive Date: 03 April 2017
  • Revise Date: 09 May 2017
  • Accept Date: 17 May 2017

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