{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/20/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"505","topic_title":"Equity","subtopic":"505-20","subtopic_title":"Stock Dividends and Stock Splits","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-20-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6805175-166164\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>Fair Value</span></a> (3rd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#stock-dividend\" class=\"term\" title=\"An issuance by a corporation of its own common shares to its common shareholders without consideration and under conditions indicating that such action is prompted mainly by a desire to give the recipient shareholders some ostensibly separate evidence of a part of their respective interests in accumulated corporate earnings without distribution of cash or other property that the board of directors deems necessary or desirable to retain in the business. A stock dividend takes nothing from the property of the corporation and adds nothing to the interests of the stockholders; that is, the corporation's property is not diminished and the interests of the stockholders are not increased. The proportional interest of each shareholder remains the same.\"><span>Stock Dividend</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-01/\" class=\"xref\">Accounting Standards Update No. 2010-01</a></td><td class=\"entry\">01/05/2010</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/505/20/#505-20-05-2\" class=\"xref\">505-20-05-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/20/#505-20-05-3\" class=\"xref\">505-20-05-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2010-01/\" class=\"xref\">Accounting Standards Update No. 2010-01</a></td><td class=\"entry\">01/05/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/20/#505-20-05-4\" class=\"xref\">505-20-05-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/20/#505-20-05-4\" class=\"xref\">505-20-05-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-01/\" class=\"xref\">Accounting Standards Update No. 2010-01</a></td><td class=\"entry\">01/05/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/20/#505-20-15-1\" class=\"xref\">505-20-15-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/20/#505-20-15-2\" class=\"xref\">505-20-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-01/\" class=\"xref\">Accounting Standards Update No. 2010-01</a></td><td class=\"entry\">01/05/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/20/#505-20-15-3A\" class=\"xref\">505-20-15-3A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-01/\" class=\"xref\">Accounting Standards Update No. 2010-01</a></td><td class=\"entry\">01/05/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/20/#505-20-65-1\" class=\"xref\">505-20-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-01/\" class=\"xref\">Accounting Standards Update No. 2010-01</a></td><td class=\"entry\">01/05/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFair Value (3rd def.) | Added | Accounting Standards Update No. 2012-04 | 10/01/2012 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