The only difference in this case is that the accounting entry for the debit is called "treasury stock." No, common stock is not a real asset because its value does not come directly from its ...

The calculation for common stock outstanding can seem a little daunting at first simply because so much accounting jargon is used to define and calculate it. Don't worry -- the concept is really ...

Brett R. Hagen, the Chief Accounting Officer of Allovir, Inc. (NASDAQ:ALVR), a company with a market capitalization of $49.2 million, recently sold a total of $342 worth of the company's common stock.