
Dilutive securities: These are securities that do not take the form of common stock. However, the owner is allowed to obtain the common stock either on conversion or on exercise.
(a) To determine: To determine the options under stock-based compensation plan for G&P.
(1) To determine: To determine the number of options granted during 2014 under the plan.
(2) To determine: To determine the number of options exercisable at June 30, 2014.
(3) To determine: To determine the number of options exercised during 2014 and its average price.
(4) To determine: To determine the total stock-based compensation expense for stock options’ restricted stock, its units, and performance stock units.
(5) To determine: To determine the accounts in which the proceeds from the options exercised credited.
(6) To determine: To determine the number of outstanding options at June 30, 2014 and the average exercise price.
(b) To determine: To determine the number of diluted weighted-average common shares outstanding and the diluted earnings per share.
(c) To determine: To determine the other stock-based compensation plans for G&P.

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Chapter 16 Solutions
Intermediate Accounting: IFRS Edition
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