# ASC 505-20-00: Equity — Stock Dividends and Stock Splits — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/20/#00-status)

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## ASC 505-20-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/505/20/#00-status)

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##### [505-20-00-1](https://asc.understandingaccounting.org/asc/505/20/#505-20-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6805175-166164"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2010-01/" class="xref">Accounting Standards Update No. 2010-01</a></td><td class="entry">01/05/2010</td></tr></tbody></table>