http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
MASB Technical Release 1 (revised)(2004). Share buybacks
1. Introduction -- 2. Scope -- 3. The conceptual issue -- 4. Legal and other considerations -- 5. Commentary -- 6. Accounting treatments -- 7. Disclosure requirements -- 8. Changes in group structures -- 9. Effective date