Stock dividend accounting examples
21 Feb 2020 Accounting for Small vs. Large Stock Dividends. When a stock dividend is issued, the total value of equity remains the same from both the Stock Dividend Example. The accounting changes slightly if ABC issues a stock dividend. Assume ABC declares a 5% stock dividend on its 1 million outstanding Stock dividends do not affect the individual stockholder's percentage of ownership in the corporation. For example, a stockholder who owns 1,000 shares in a