Intermediate Accounting

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Visit Free Slides and Ebooks : http://downloadslide.blogspot.com CHAPTER 16 Dilutive Securities and Earnings Per Share ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Convertible debt and preference shares. Warrants and debt. Share options, restricted share. Earnings Per Share (EPS)—terminology. EPS—Determining potentially dilutive securities. EPS—Treasury share method. EPS—Weightedaverage computation. EPS—General objectives. EPS—Comprehensive calculations. EPS—Contingent shares. Convergence issues. Share appreciation rights. 26, 27 16 30, 31 Questions 1, 2, 3, 4, 5, 6, 7, 27 3, 8, 9 1, 10, 11, 12, 13, 14, 15 17, 18, 24 19, 20, 21 Brief Exercises 1, 2, 3 Exercises 1, 2, 3, 4, 5, 6, 7, 25, 26 7, 8, 9, 10, 29 11, 12, 13, 14, 15 1,…show more content…
Computation of basic and diluted EPS. Computation of basic and diluted EPS. EPS with share dividend and discontinued operations. Dilutive securities, EPS. Ethical issues—compensation plan. Share warrants—various types. Share compensation plans. EPS: Preferred dividends, options, and convertible debt. EPS concepts and effect of transactions on EPS. EPS, antidilution. Level of Difficulty Moderate Moderate Moderate Moderate Simple Simple Simple Simple Simple Moderate Moderate Moderate Moderate Simple Simple Moderate Simple Simple Simple Simple Simple Simple Complex Moderate Moderate Moderate Moderate Simple Moderate Moderate Moderate Moderate Moderate Moderate Moderate Moderate Moderate Moderate Complex Moderate Simple Moderate Moderate Moderate Moderate Moderate Time (minutes) 10–15 15–20 15–20 15–20 15–20 10–15 15–20 10–15 10–15 15–20 15–25 15–25 15–25 10–15 10–15 15–25 10–15 10–15 10–15 20–25 10–15 10–15 20–25 15–20 20–25 10–15 20–25 10–15 15–20 15–25 15–25 35–40 30–35 25–30 30–35 30–35 35–45 25–35 30–40 15–20 15–20 15–20 25–35 25–35 25–35 25–35 Copyright © 2011 John Wiley & Sons, Inc. Kieso Intermediate: IFRS Edition, Solutions Manual 16-3 Visit Free Slides and Ebooks : http://downloadslide.blogspot.com ANSWERS TO QUESTIONS 1. Securities such as convertible debt or share options are dilutive because their features indicate that the holders of the securities can become shareholders. When the ordinary shares are issued, there
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