- CFA Exams
- CFA Level I Exam
- Topic 5. Equity Investments
- Learning Module 8. Equity Valuation: Concepts and Basic Tools
- Subject 2. Background for the Dividend Discount Model
CFA Practice Question
A stock dividend is recorded as: A. A transfer from retained earnings to equity capital.
B. A reduction in the par value of each share.
C. A transfer from capital surplus to retained earnings.
Correct Answer: A
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