Advances in Accounting
Subtitle: Vol 8 (Advances in Accounting)
Publisher: Elsevier Limited
Published: September 1, 1990
Language: eng
Format: Hardcover
Number of pages: 364
ISBN-13: 9781559380676
Subjects: Accounting; Accounting (General); Business & Economics; Business / Economics / Finance; Business/Economics; Accounting - General; Business & Economics / Accounting / General
First sentence: The appropriate accounting treatment of stock dividends and stock splits (stock distributions) is dictated by the Committee on Accounting Procedure (CAP) in Accounting Research Bulletin (ARB) 11 issued in 1941 and subsequently restated in ARB 43.