Financial Reporting
This week focuses on financial instruments as liabilities, pensions liabilities and postretirement benefits, financial reporting of owners’ equity for decision-making.
Discuss
Please watch the following videos and discuss these topics:
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Issuing stock
Dividend allocation
Treatment of treasury stock
Stock dividend vs stock split
1. What is a stock dividend? How is a stock dividend distinguished from a stock split?
2. For what reason does a corporation usually declare a stock dividend? A stock split?
3. Discuss the amount, if any, of retained earnings to be capitalized in connection with a stock dividend.
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