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Common Stock, par = 300,000 Following the issuance the stockholder’s equity is as follows: Common Stock, [ par x 45,000] = $ 900,000 Additional Paid-in-Capital = 300,000 Total Stockholder’s Equity = 1,500,000 Note that the large stock dividend is treated as a stock split, that is, a split-up effected in the form of a dividend.

In fact, for a stock split no entry is required except a memorandum to notice the increase in the number of shares and the decrease in the par value. His last position, in the corporate world, was a controller for a corporation in Costa Mesa, CA.

The entity must make the decision at the time the instrument is initially recognised.

The classification is not subsequently changed based on changed circumstances.

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They are treated as a reduction of contributed capital, either additional paid-in-capital or a special contracontributed capital account, designated as “Contributed Capital Distributed” as a “Liquidating Dividend”. Common Stock Dividend Distributable = 300,000 At the time of distribution the following journal entry is required: [Debit].

IAS 32 Financial Instruments: Presentation outlines the accounting requirements for the presentation of financial instruments, particularly as to the classification of such instruments into financial assets, financial liabilities and equity instruments.The fundamental principle of IAS 32 is that a financial instrument should be classified as either a financial liability or an equity instrument according to the substance of the contract, not its legal form, and the definitions of financial liability and equity instrument.Two exceptions from this principle are certain puttable instruments meeting specific criteria and certain obligations arising on liquidation (see below).Financial asset: any asset that is: Equity instrument: Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.Fair value: the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.

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