The problem with the stock dividend
1. pricing the shares at the date of the stock dividend will be saved to transfer the balance of retained earnings into share capital and share premium accounts, that should be a value stock or market price. today declared
Accounting Standards Board of the Association of Certified Public Accountants of the United States determines the fair value of the shares issued as stock dividend. The prices used in the accounting records. However, you must consider the amount of shares issued for a lot or not. Compared to the number of existing shares.
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