The shares issued can be less than those outstanding when the corporation has repurchased some of their shares which are called treasury shares.

Question

Quizplus · Accepted Answer

Shares outstanding are the total shares currently held by all shareholders, including those held by the corporation as treasury shares. Shares issued include all shares that have been issued by the company, including those that are now treasury shares. Therefore, shares issued cannot be less than shares outstanding.

The Shares Issued Can Be Less Than Those Outstanding When