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Category: Business
Word Count: 1578
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share buy-back

Introduction:
This report is regarding to share buy-back, including definition, reasons, types, accounting procedures apply in Australia and an example of Australia Corporate undertook share buy-back.
1.     Describe what a share buy-back is. What, in general are the reasons that might lead a company to buy back its own shares? Include in your answer the different types of shares buy backs.
1.1     Definition:
Share buy-back is the company repurchasing own shares from shareholders at a particular p
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