
Intermediate Accounting
9th Edition
ISBN: 9781259722660
Author: J. David Spiceland, Mark W. Nelson, Wayne M Thomas
Publisher: McGraw-Hill Education
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Textbook Question
Chapter 19, Problem 19.26E
EPS; concepts; terminology
• LO19–5 through LO19–13
Listed below are several terms and phrases associated with earnings per share. Pair each item from List A with the item from List B (by letter) that is most appropriately associated with it.
List A | List B |
_____ 1. Subtract preferred dividends | a. Options exercised |
_____ 2. Time-weighted by | b. Simple capital structure |
_____ 3. Time-weighted shares assumed issued plus time-weighted actual shares | c. Basic EPS |
_____ 4. Midyear event treated as if it occurred at the beginning of the reporting period | d. Convertible |
_____ 5. Preferred dividends do not reduce earnings | e. Earnings available to common shareholders |
_____ 6. Single EPS presentation | f. Antidilutive |
_____ 7. Stock split | g. Increased marketability |
_____ 8. Potential common shares | h. Discontinued operations |
_____ 9. Exercise price exceeds market price | i. Stock dividend |
_____ 10. No dilution assumed | j. Add after-tax interest to numerator |
_____ 11. Convertible bonds | k. Diluted EPS |
_____ 12. Contingently issuable shares | l. Noncumulative, undeclared preferred dividends |
_____ 13. Maximum potential dilution | m. Common shares retired at the beginning of August |
_____ 14. Shown between per share amounts for net income and for income from | n. Include in diluted EPS when conditions for issuance are met |
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Chapter 19 Solutions
Intermediate Accounting
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