# ASC 505-20-S50: Equity — Stock Dividends and Stock Splits — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/20/#sec-50-disclosure)

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## ASC 505-20-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/505/20/#sec-50-disclosure)

SEC content: yes

#### Accounting for Dividends Declared After Balance Sheet Date

##### [505-20-S50-1](https://asc.understandingaccounting.org/asc/505/20/#505-20-S50-1)

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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.3, for SEC Staff views on disclosures pertaining to dividends declared after the balance sheet date.

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

##### [505-20-S50-2](https://asc.understandingaccounting.org/asc/505/20/#505-20-S50-2)

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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 disclosures pertaining to a capital structure change after the latest balance sheet but before the release of the financial statements.

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

##### [505-20-S50-3](https://asc.understandingaccounting.org/asc/505/20/#505-20-S50-3)

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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 disclosures pertaining to the issuance of "free distributions" by Japanese companies.