MDS Inc. The following is an excerpt from Note 10 to the financial statements of MDS Inc. Share Capital Effective September 26, 2000, the Company declared a one-for-one stock dividend which has essentially the same impact as a two-for-one stock split. Information contained in this note pertaining to dividends, share repurchases, the stock option plan, the stock dividend and share purchase plan and the employee share ownership plan, has been adjusted to reflect the impact of the stock dividend. The tables contained in note 10a) present the number of shares issued, repurchased and converted based on the date of the actual transaction.
Discuss the financial reporting issues for the stock dividend.

  • CreatedAugust 23, 2015
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