# ASC 505-20-S25: Equity — Stock Dividends and Stock Splits — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/20/#sec-25-recognition)

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## ASC 505-20-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/505/20/#sec-25-recognition)

SEC content: yes

#### Accounting for Dividends Declared by a Subsidiary After Balance Sheet Date

##### [505-20-S25-1](https://asc.understandingaccounting.org/asc/505/20/#505-20-S25-1)

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See paragraph [855-10-S99-1](https://asc.understandingaccounting.org/asc/855/10/#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.

#### Capital Structure Change After the Latest Balance Sheet but Before the Release of the Financial Statements

##### [505-20-S25-2](https://asc.understandingaccounting.org/asc/505/20/#505-20-S25-2)

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See paragraph [505-10-S99-4](https://asc.understandingaccounting.org/asc/505/10/#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.

#### Issuance of "Free Distributions" By Japanese Companies

##### [505-20-S25-3](https://asc.understandingaccounting.org/asc/505/20/#505-20-S25-3)

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See paragraph [505-20-S99-1](https://asc.understandingaccounting.org/asc/505/20/#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.