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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.