tbch19 - CHAPTER 19 Earnings Per Share MULTIPLE CHOICE...

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C HAPTER 19 Earnings Per Share M ULTIPLE C HOICE Q UESTIONS Theory/Definitional Questions 1 Companies required to supply EPS disclosures 2 Treatment of noncumulative preferred dividends not declared 3 The earnings per share computation reported on the income statement 4 Treatment of dividends on cumulative, nonconvertible preferred stock 5 Items considered when computing diluted EPS 6 Treatment of a stock dividend issued in mid year 7 Diluted EPS is based on assumptions about future transactions 8 Treatment of convertible securities under diluted EPS 9 True/false statements regarding EPS 10 Dilution of options and warrants under treasury stock method 11 Reporting earnings per share information 12 Using the if-converted method with diluted EPS 13 Assumptions of if-converted method of EPS computation 14 Use of the treasury stock method when computing dilutive EPS 15 Computing EPS for a company having different issues of convertible securities and/or stock options and warrants 16 Weighted-average number of shares (midyear events) 17 EPS figures are reported on the income statement 18 Purpose of reporting diluted earnings per share 19 Treatment of interest expense on dilutive convertible debt 20 Computing diluted EPS for a company with a complex capital structure 21 Current GAAP for companies with complex capital structures 22 Current and former GAAP for earnings per share 23 U.S. GAAP vs. international standards 24 Basic EPS and APB Opinion No. 15 25 Stock options, warrants and rights and EPS calculation 26 Incremental EPS for multiple potential dilutive securities 27 Presentation of EPS for discontinued operations, extraordinary items, and cumulative effect of accounting change Computational Questions 197
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198 Chapter 19 Earnings Per Share 28 Computation of weighted-average number of shares 29 Computation of basic EPS 30 Computation of basic EPS 31 Computation of basic EPS 32 Computation of basic EPS 33 Computation of weighted-average shares for diluted EPS 34 Computation of diluted EPS 35 Computation of diluted EPS 36 Computation of weighted-average shares for diluted EPS 37 Computation of diluted loss per share 38 Computation of shares used for basic and dilutive EPS 39 Computation of weighted-average number of shares for EPS 40 Computation of diluted EPS 41 Computation of diluted EPS 42 Computation of diluted EPS 43 Effect of treasury stock method and warrants on number of shares used 44 Computation of diluted EPS 45 Computation of basic EPS 46 Computation of weighted-average number of shares for diluted EPS 47 Computation of diluted EPS 48 Computation of shares to compute diluted EPS 49 Effect of stock rights on EPS calculation 50 Effect of stock rights on EPS calculation 51 Effect of stock rights on EPS calculation P ROBLEMS 1 Computation of weighted-average shares and comparative EPS 2 Computation of basic EPS with extraordinary items 3 Computation of dilutive EPS 4 Computation of basic, dilutive EPS 5 Computation of basic, dilutive EPS
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This note was uploaded on 10/29/2010 for the course BUSINESS S 1 taught by Professor Vinc during the Spring '10 term at Georgian.

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tbch19 - CHAPTER 19 Earnings Per Share MULTIPLE CHOICE...

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