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UTAH STATUTES AND CODES
31A-17-407 - Accounting for repurchased shares.
31A-17-407. Accounting for repurchased shares.
When a corporation acquires its own shares under Section 31A-5-306 or in any other way,the acquired shares are accounted as a deduction from capital and not as assets.
When a corporation acquires its own shares under Section 31A-5-306 or in any other way,the acquired shares are accounted as a deduction from capital and not as assets.
Enacted by Chapter 242, 1985 General Session
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