Student Notes, Stock based compensation(19)

Diluted eps contingent issue agreement contingent

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Diluted EPS
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Chapter 19-31 Contingent Issue Agreement Contingent shares are issued as a result of the:  1. passage of time or  2. attainment of a certain earnings or market price level. Earnings Per Share Earnings Per Share Earnings Per Share Earnings Per Share Antidilution Revisited If a conversion is antidilutive, then don’t include it.
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Chapter 19-32 EPS Presentation and Disclosure A company should show per share amounts for:  income from continuing operations,  income from extraordinary items, and  net income. Per share amounts for a discontinued operation or an extraordinary  item should be presented on the face of the income statement or in  the notes. Earnings Per Share Earnings Per Share Earnings Per Share Earnings Per Share
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Chapter 19-33 Earnings Per Share - IAS 33 Earnings Per Share - IAS 33 Earnings Per Share - IAS 33 Earnings Per Share - IAS 33 Similar calculations and disclosures as US GAAP Diluted EPS calculated using treasury stock method Differences Extent of disclosure requirements Detailed calculation of diluted EPS
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Chapter 19-34 EPS Disclosure EPS Disclosure EPS Disclosure EPS Disclosure Similar Basic & diluted EPS for continuing operations and net income/loss disclosed on face of income statement Required for publicly traded companies and those in the process of issuing stock for public trade US GAAP Additional disclosures (on income statement or in notes): Discontinued operations Extraordinary items Cumulative effect of change in accounting policy
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Chapter 19-35 Diluted EPS Calculation Diluted EPS Calculation Diluted EPS Calculation Diluted EPS Calculation Details of calculation IFRS Calculate annual incremental shares using weighted average for the year US GAAP Annual incremental shares computed using weighted average of quarterly calculations Contracts settled in cash or shares IFRS Assumes contract will be settled in shares US GAAP Begins with IFRS assumption, but allows exception if reasonable evidence to the contrary
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Diluted EPS Contingent Issue Agreement Contingent shares are

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