In the example below, a company reports common stock and does not have any treasury stock. There have been varied practices with respect to tagging this line item:
Some filers choose Alternative 1:
Documentation: Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders’ equity.
Other filers choose Alternative 2:
Documentation: Value of all classes of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares exclude common shares repurchased by the entity and held as treasury shares.
If the monetary value of shares issued and shares outstanding is the same, then, at a minimum, report the value of CommonStockValue on the balance sheet. CommonStockValue issued is the more specific or narrowly-defined item. A value for CommonStockValueOutstanding should be reported for the same value in the parenthetical.