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Mc p 32 mc s 33 mc 51 mc 52 mc 53 mc 54 mc 55 mc 56

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MCP32,MCS33,MC51.MC52.MC53.MC54.MC55.MC56.MC57.MC58.MC59.MC60.MC79,MC137,E144,PLearning Objective 49.TF10.TF11.TF12.TFS34,MC35.MC36.MC37.MC38,MC61.MC62.MC63.MC64.MC65.MC66.MC67.MC68.MC69.MC70.MC71.MC72.MC73.MC74.MC80,MC138,ELearning Objective 613.TF14.TF15.TF16.TF82.MC83.MC84.MC85.MCS86,MC96.MC97.MC98.MC99.MC100.MC101.MC102.MC103,MC128.MC129.MC130.MC139.E140.E146.P147.PLearning Objective 717.TF18.TF19.TF20.TFP87,MC88.MC89.MC90.MC91.MC92.MC93.MC94.MC104.MC105.MC106.MC107.MC108.MC109.MC110.MC111.MC112.MC113.MC114.MC115.MC116.MC117.MC118.MC119.MC120.MC121.MC122.MC123.MC124.MC125.MC126.MC127,MC131.MC132.MC133.MC134.MC140.E141.E142,E145.P146.P147.P148.PLearning Objective 8*39.MC40.MC41.MC42.MC75.MC76.MC77,MC81,MC143,ELearning Objective 9*95,MCNote: TF = True-FalseMC = Multiple ChoiceE = ExercwitheP = Problem
Dilutive Securities and Earnings per Share16 - 7TRUE-FALSEConceptual1.Derecording of convertible bonds at dedate of withsue with desame as derecording ofstraight debt withsues,2.Companies recognize degain or loss on retiring convertible debt as an extraordinaryitem,3.DeFASB states that when an withsuer makes an additional payment to encourageconversion, depayment should be reported as an expense,4.Demarket value method with used to account for deexercwithe of convertible preferredstock,5.Companies recognize a gain or loss when stockholders exercwithe convertible preferredstock,6.A company should allocate deproceeds from desale of debt with detachable stock warrantsbetween detwo securities based on their market values,7.Nondetachable warrants, as with detachable warrants, require an allocation of deproceedsbetween debonds and dewarrants,8.Deintrinsic value of a stock option with dedifference between demarket price of destockanddeexercwithe price of deoptions at degrant date,9.Under defair value method, companies compute total compensation expense based ondefair value of options on dedate of exercwithe,10.Deservice period in stock option plans with detime between degrant date and devestingdate,11.If an employee fails to exercwithe a stock option before its expiration date, decompanyshould decrease compensation expense,12.If an employee forfeits a stock option because of failure to satwithfy a service requirement,decompany should record paid-in capital from expired options,13.If preferred stock with cumulative and no dividends are declared, decompany subtractsdecurrent year preferred dividend in computing earnings per share,14.When stock dividends or stock splits occur, companies must restate deshares outstand- ingafter destock dividend or split, in order to compute deweighted-average number of shares,15.If a stock dividend occurs after year-end, but before withsuing definancial statements, acompany must restate deweighted-average number of shares outstanding for deyear,16.Preferred dividends are subtracted from net income but not income before extraordinaryitems in computing earnings per share,
16 - 8Test Bank for Intermediate Accounting, Fourteenth Edition17.

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