Multiple Choices. Instead of the usual cash dividend, Evie Corp. declared and distributed a property dividend from its overstocked merchandise. The excess of the merchandise’s carrying amount over its market value should be a. Reported as an extraordinary loss, net of income taxes. b. Reported as a reduction

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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7. Multiple Choices. Instead of the usual cash dividend, Evie Corp. declared and distributed a property dividend from its overstocked merchandise. The excess of the merchandise’s carrying amount over its market value should be

a. Reported as an extraordinary loss, net of income taxes.
b. Reported as a reduction in income before extraordinary items
c. Reported as a separately disclosed reduction of retained earnings.
d. Ignored.
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