Change in Total Dollar Amounts in Balance Sheet Accounts | Stock Split Effects | CFA® Level 1 Exam

Impact of Stock Split on Balance Sheet Accounts

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Question

A stock split will cause a change in the total dollar amounts shown in which of the following balance sheet accounts?

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Explanations

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A. B. C. D. E.

C

If a stock rises above a specific amount, management may declare, for example, a two-for-one stock split, where the number of shares outstanding doubles and the stock price is halved. Each stockholder would have more shares, but each share is worth less. Theoretically, a stock split should not affect the value of the firm. They are generally used after a sharp price run-up to produce a large price reduction.