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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | Accounting Standards, ASC |
| Principles of Accounting, Intermediate Financial Accounting, U.S. GAAP Textbook |
| Accounting by Topic, Accounting Terms Dictionary |
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U.S. GAAP Accounting Standards |
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Codification Topic 505-20 Stock Dividends, Stock Splits Stock Dividends, Stock Splits 1. Issuance of new common shares --> to the existing shareholders 2. Without consideration --> Recipients do not pay for new shares Stock Dividends 1. Fair value of new shares issued is transferred --> from retained earnings to capital stock and additional paid-in capital 2. The number of shares outstanding is adjusted. Stock Splits 1. No transfer from retained earnings to capital stock 2. Only the number of shares outstanding is adjusted. Issuance of additional shares of --> less than 20% or 25% of existing outstanding shares --> is generally treated as a "stock dividend" Accounting for Recipients 1. "Total amount" of cost of shares does not change. 2. "Cost per share" is adjusted. |
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Codification Topic 505 Equity |
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Subtopics of Codification Topic 505 505-10 Overall 505-20 Stock dividends and stock splits 505-30 Treasury stock 505-50 Equity-based payments to non-employees 505-60 Spinoffs and reverse spinoffs |
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Accounting Terms of Codification Topic 505-10 Participation rights Preferred stock Security |
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Accounting Terms of Codification Topic 505-20 Stock dividend Stock split |
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Accounting Terms of Codification Topic 505-30 |
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Accounting Terms of Codification Topic 505-50 Counterparty performance conditions Employee Fair value Market conditions Reload feature and reload option Share-based payment transactions Terms of a share-based payment award |
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Accounting Terms of Codification Topic 505-60 Asset group Business Claim Component of an entity Operating segment Reporting unit Reverse spinoff Spinoff |
| Other Topics at the Codification 500 |
| Accounting Standards Codification, ASC, Overview |
| ASC Codification Topic 505: Equity |
| Topic 505 is the only topic at the 500 level. |
| U.S. GAAP by Topic |
| Accounting Topics |
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