ch16 - CHAPTER 16 DILUTIVE SECURITIES AND EARNINGS PER...

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Unformatted text preview: CHAPTER 16 DILUTIVE SECURITIES AND EARNINGS PER SHARE MULTIPLE CHOICE —Dilutive Securities—Conceptual Answer No. Description d 1. Nature of convertible bonds. d 2. Recording conversion of bonds. b 3. Classification of early extinguishment of convertible bonds. b 4. Recording conversion of preferred stock. d 5. Bonds issued with detachable stock warrants. d 6. Debt equity features of debt issued with stock warrants. d 7. Classification of stock warrants outstanding. a 8. Measurement of compensation in stock option. c 9. Recognition of compensation expense in a stock option plan. a 10. Compensation expense in a stock option plan. d 11. Characteristics of noncompensatory stock purchase plan. a *12. Compensation expense in an incentive stock option plan. d *13. Stock appreciation rights plan. c *14. Compensation expense in an incentive stock option plan. a *15. Basis of performance-type plan. MULTIPLE CHOICE —Dilutive Securities—Computational Answer No. Description a 16. Conversion of convertible bonds. b 17. Conversion of convertible bonds. a 18. Exercise of stock purchase rights. c 19. Conversion of convertible bonds. b 20. Amortization of bond discount. b 21. Unamortized bond discount related to converted bonds. d 22. Conversion of convertible preferred stock. b 23. Bonds issued with detachable stock warrants. c 24. Bonds issued with detachable stock warrants. c 25. Bonds issued with detachable stock warrants. c 26. Bonds issued with detachable stock warrants. c 27. Recording paid-in capital from stock warrants. b 28. Bonds issued with detachable stock warrants. b 29. Exercise of stock purchase rights. c 30. Determine compensation expense in a stock option plan. c 31. Impact of stock options on stockholders’ equity. b 32. Determine compensation expense in a stock option plan. a 33. Determine compensation expense in a stock option plan. *This topic is dealt with in an Appendix to the chapter. Test Bank for Intermediate Accounting, Eleventh Edition MULTIPLE CHOICE—Dilutive Securities—Computational (cont.) Answer No. Description c 34. Issuance of treasury stock in a stock option plan. b *35. Compensation expense recognized in first year in an SAR plan. b *36. Compensation expense recognized in second year in an SAR plan. a *37. Compensation expense recognized in third year in an SAR plan. MULTIPLE CHOICE —Dilutive Securities—CPA Adapted Answer No. Description d 38. Cash proceeds from issuance of convertible bonds. a 39. Bond issue with detachable stock warrants. c 40. Compensation expense in a stock option plan. c *41. Compensation expense recognized in an SAR plan. MULTIPLE CHOICE —Earnings Per Share—Conceptual Answer No. Description c 42. Simple capital structure....
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This note was uploaded on 05/01/2011 for the course ACCT 3341 taught by Professor Dr.ramaswamy during the Spring '09 term at University of St. Thomas-Texas.

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ch16 - CHAPTER 16 DILUTIVE SECURITIES AND EARNINGS PER...

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