A company client bought back some Ordinary shares which were held in Treasury, do you need to disclose this on the Accounts to Companies House?
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That does not answer the question. Let me put it another way. Where in the accounts does the sum paid to acquire the treasury shares appear?
FRS 102 at 22.16 says
"An entity shall deduct from equity the fair value of the consideration given for the treasury shares".
That's deduct from equity, not deduct in arriving at equity. In other words it has to be a separate debit in the bottom half of the balance sheet.
Quite.
I think the OP doesn't know enough to understand the answers given.
Tip: if you dont have a clue what you are doing, decline the appointment.