专业英语会计学Chap2.pptVIP

All stockholders retain same percentage ownership. No change in total stockholders’ equity. No change in par values. Distribution of additional shares of stock to stockholders. Accounting for Stock Dividends Adjust retained earnings retroactively. The adjustment should be disclosed net of any taxes. The correction of an error identified as affecting net income in a prior period. Prior Period Adjustments Statement of Retained Earnings with Prior Period Adjustment Normally, there are 3 ways that financial position can change. Issuance of new shares of stock. Net Income or Net Loss Payment of Div