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B is corrent. At acquisition, the par value method records treasury stock at par and reduces additional paid-in capital for the original amount recorded when the stock was issued. Any difference between the purchase price and the total of these accounts is either debited to Retained earnings (cost > capital accounts) or credited to paid-in capital from treasury stock (cost < capital accounts). Subsequent sales of the treasury stock are treated as new issuances of common stock. The cost method records acquisitions of treasury stock at the cost of the shares and recognizes gains/losses on subsequent sales of the stock.
A is incorrect because gains and losses may be recognized on subsequent resale of the stock since the par value method treats the resale of stock like a reissuance of those shares.
C is incorrect because the par value method does recognize gains and losses upon repurchase of the stock.
D is incorrect because the par value method recognizes both gains and losses upon repurchase of the stock.