{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/20/#sec-25-recognition","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":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Accounting for Dividends Declared by a Subsidiary After Balance Sheet Date","paragraphs":[{"citation":"505-20-S25-1","para":"S25-1","html":"See paragraph 855-10-S99-1, SAB Topic 1.B, Question 3, for SEC Staff views on accounting for dividends declared by a subsidiary after the balance sheet date. See paragraph 505-10-S99-4, SAB Topic 4.C, for SEC Staff views on accounting for a change in capital structure after the latest balance sheet but before the release of the financial statements. See paragraph 505-20-S99-1, SAB Topic 1.D.2, for SEC Staff views on accounting for the issuance of \"free distributions\" of common stock by Japanese companies.