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Treasury and Quasi-Treasury Stocks: What You Need to Pay Attention to When Auditing
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TREASURY AND QUASI-TREASURY STOCKS: WHAT YOU NEED TO PAY ATTENTION TO WHEN AUDITING
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Sotnikova Lyudmila 1
Authors:
1.  Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2020-25-34
Pages:
from 25 to 34
Status:
Published
Received:
29.06.2020
Accepted:
03.07.2020
Published:
03.07.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
тreasury shares; quasi-тreasury shares; reduction of authorized capital; cross-ownership of shares; disclosure of capital information in the notes to the accounting (financial) statements
Abstract and keywords
Abstract (English):
The article deals with topical issues of using тreasury and quasi-тreasury shares to strengthen control over management decisions made by joint-stock companies and other corporate governance tasks. The main transactions using тreasury and quasi-тreasury shares are considered on the examples of the largest Russian companies. The author paid special attention to changes in the legislation on joint-stock companies related to making management decisions in the presence of cross-ownership of shares.

Keywords:
тreasury shares; quasi-тreasury shares; reduction of authorized capital; cross-ownership of shares; disclosure of capital information in the notes to the accounting (financial) statements
References

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