This article focuses on the computation of earning per share. The Accounting Principles Board of the American Institute of Certified Public Accountants has taken the position that in the computation of a corporation's earnings...
When a stock dividend or split occurs, the computation of the weighted average number of shares requires therestatementof the shares outstanding before the stock dividend or split. Therefore, it is not weighted by the year's portion after the stock dividend or split. Specifically, before starting...
The computation of diluted earnings per share选择语言:从 到 翻译结果1翻译结果2 翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 计算每股摊薄盈利 翻译结果2复制译文编辑译文朗读译文返回顶部 正在翻译,请等待... 翻译结果3复制译文编辑译文朗读译文返回顶部 每股摊薄收益的计算方法 翻译...
In the computation of diluted earnings per share(EPS) , common shares issued when convertible preferred stock is converted are added to the denominator of the equation, and the basic EPS numerator is adjusted by:() A. adding back convertible preferred stock dividends. B. adding back non-convert...
Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share In this article we examine whether firms structure their convertible bond transactions to manage diluted earnings per share (EPS). We find that the likelih... C Marquardt,C Wiedman - 《...
A company with a simple capital structure for purposes of computing earnings per share would include which of the following in the computation of basic earnings per share?A. Number of shares of nonconvertible cumulative preferred stock. B. Potentially dilutive securities. C. Dividends on nonconverti...
This chapter provides the guidance for computation, presentation, and disclosure for earnings per share (EPS) for entities with publicly held common stock or potential common stock. Earnings per share (EPS) is an indicator widely used by investors to gauge the profitability of a corporation. Its ...
even if not declared by the board of directors for the current year. When there are preferred dividends in arrears, only thecurrent year’scumulative preferred stock dividend is deducted in the earnings per sharecomputation. Noncumulative preferred dividends are deducted only if they have been decla...
000 966,377 2009 '000 1,281,332 7,956 74,704 1,363,992 1,245,024 7,476 — 1,252,500 Note: In 2009, the computation of diluted earnings per share does not assume the conversion of the convertible bonds since their assumed exercise would result in an increase in earnings per share....
1.Compute the per share effect of each potentially dilutive security separately. 2.Make a list from smallest per share number to largest per share number 3.Compute basic earnings per share 4.For diluted EPS, take the securities into EPS computation one at a time until the next item on the...