Quiz 19.82 – Impact of Stock Options on EPS Calculation
Intermediate Accounting
Spiceland, Nelson, and Thomas
10th Edition
Which of the following is not affected by the inclusion of stock options in the calculation of earnings per share (EPS)?
Which of the following is not affected by the inclusion of stock options in the calculation of earnings per share (EPS)?
In the computation of earnings per share, how should noncumulative preferred dividends that have not been declared be treated?
How should the current year’s dividends not declared on cumulative preferred stock be treated when computing earnings per share?
How are preferred dividends treated in the computation of basic earnings per share when the preferred stock has certain characteristics?
How are preferred dividends treated in the calculation of basic earnings per share if they are NOT declared in a given year and the preferred stock has certain characteristics?
What is the impact of preferred stock dividends on the calculation of earnings per share when the preferred stock is nonconvertible and noncumulative and $10,000 in dividends are paid in January of the current year?