Advances in Accounting
Publisher: JAI Press
Published: July 1988
Language: eng
Format: Hardcover
Number of pages: 276
ISBN-13: 9780892328925
Subjects: Accounting; Accounting - General; Accounting (General); Business / Economics / Finance; Business/Economics
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.