Stock Dividends
Code: 3650
👁 Views: 85
Account Information
| Financial Statement | Statement of Financial Position |
| Normal Balance | Debit |
Definition
Dividends distributed to shareholders as additional shares instead of cash. Their value is transferred from retained earnings to capital.
📐 IFRS vs US GAAP Accounting Treatment
IFRS
IAS 1
Presentation of Financial Statements
US GAAP
ASC 505
Equity
❓ Frequently Asked Questions
Q: What are stock dividends?
A: Dividends distributed to shareholders as additional shares instead of cash, transferring value from retained earnings to capital.