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Investment Analysis Clubs / Grape's Fisher Kings

URL:  http://boards.fool.com/the-only-change-there-may-be-to-the-stockholders-25765668.aspx

Subject:  Re: Stock Dividends and Stock Splits Date:  8/7/2007  10:41 AM
Author:  PhilWeiss Number:  2791 of 2794

The only change there may be to the stockholders' equity account from a stock split or dividend would be shuffling between the common stock and additional paid in capital (APIC) accounts. If the split causes a change in par value, then the excess will be "moved" to APIC.

Let me know if you have more questions.

Phil
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