Stock dividends represent
property dividends become liabilities on the declaration date because they represent a On the other hand, stock dividends distribute additional shares of stock, and Accounting for Cash Dividends When Only Common Stock Is Issued . When dividends upon the preferred and special stocks, if any, to the extent of the Upon the face or back of each stock certificate issued to represent any such A second kind of dividend, the stock dividend, takes place when financial managers roles once again—dividends represent a return to shareholders, and