Share repurchases – The type of arrangement matters

PwC's accounting podcast · May 7, 2024 · 37m · transcript

We kick off our miniseries on accounting for financing transactions with a focus on share repurchases. We provide an overview of the different methods and reasons companies may repurchase their own shares as well as the accounting implications. Spoiler alert – the type of arrangement really matters as it dictates the accounting.

In this episode, we discuss:

3:38 – An overview of the different methods and reasons companies repurchase shares

11:43 – Accounting implications depending on the method of repurchase:

11:55 – Spot repurchases

15:07 – 10B5-1 plans

16:26 – Forward repurchases

18:56 –…