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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.
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