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Section 5520: Stock Dividends, Stock Splits [U.S. GAAP Codification Topic] 1. Stock Dividends, Stock Splits (2) Without consideration 2. Stock Dividends (2) The number of shares outstanding is adjusted. 3. Stock Splits 4. Issuance of additional shares of 5. Accounting for Recipients |
Index of U.S. GAAP Financial Reporting Guide |
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