5- Multiple Choice Question 169
The per share amount normally assigned by the board of directors to a
large stock dividend is
the average price paid by stockholders on outstanding shares.
the par or stated value of the stock.
zero.
the market value of the stock on the date of declaration.
6IFRS Multiple Choice Question 345
IFRS treats the purchase of treasury stock as any of the following
except
a decrease to retained earnings.
an increase to a contra equity account.
a decrease to share premium.
a decrease to share capital.
7Multiple Choice Question 246
Additional paid-in capital includes all of the following except the
amounts paid in
for the par value of common stock.
over par value.
over stated value.