Quiz 19.67 – Identifying Non-Potential Shares for EPS Calculation
Intermediate Accounting
Spiceland, Nelson, and Thomas
10th Edition
Which of the following does not qualify as potential shares in the calculation of earnings per share (EPS)?
Which of the following does not qualify as potential shares in the calculation of earnings per share (EPS)?
Which of the following actions would result in an increase in basic earnings per share?
How does the declaration and payment of cash dividends to common shareholders in January of the current year affect the earnings per share (EPS) fraction for the current year?
How do nonconvertible bonds affect the calculation of earnings per share (EPS)?
How is the adjustment to the weighted-average shares for retired shares different from the adjustment for issuing new shares?
What is the effect on earnings per share when a corporation acquires shares of its own stock on the open market, assuming all other things are equal?
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 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?