# ASC 505-30-60: Equity — Treasury Stock — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/30/#60-relationships)

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## ASC 505-30-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/505/30/#60-relationships)

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#### Income Statement

##### [505-30-60-1](https://asc.understandingaccounting.org/asc/505/30/#505-30-60-1)

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For the income statement classification requirements applicable to the costs incurred by an entity to defend itself from a takeover attempt or the cost attributed to a standstill agreement, see Subtopic 220-20.

#### Earnings Per Share

##### [505-30-60-2](https://asc.understandingaccounting.org/asc/505/30/#505-30-60-2)

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For the determination of the effect of a treasury stock transaction and the effect of a forward contract that may be settled in stock or cash on the computation of earnings per share (EPS), see Topic 260.