What is the difference between the accounting for a small stock dividend and the accounting for a large stock dividend?

Corporate Fin Focused Approach
5th Edition
ISBN:9781285660516
Author:EHRHARDT
Publisher:EHRHARDT
Chapter14: Distributions To Shareholders: Dividends And Repurchases
Section14.13: Stock Splits And Stock Dividends
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What is the difference between the accounting for a small stock dividend and the accounting for a large stock dividend?

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