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Refer to FSP 28.5.2 for guidance on the balance sheet presentation of capital structure changes due to a stock dividend, stock split, or reverse split after the balance sheet date. Since stock dividends and stock splits should be given retroactive recognition in computing earnings per share (ASC 260-10-55-12 and FSP 7.6), they are also given retroactive recognition in computing dividends per share. When dividends per share are presented on other than the historical basis, as a result of retroactive recognition, reporting entities should disclose the basis of presentation in the footnotes.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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