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Share-Based Compensation and Earnings Per Share Sid Glandon, DBA, CPA Associate Professor of Accounting The University of Texas at El Paso Stock Compensation Plans ...
c19glandon.ppt - Search
share-based
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A company with a simple capital structure can only have common stock (C.S.) and non-convertible preferred stock. It cannot have any potentially dilutive securities ...
EPS.ppt - Search
Intermediate Accounting, 11th ed. Kieso, Weygandt, and Warfield Chapter 16: Dilutive Securities and Earnings per Share Prepared by Jep Robertson and Renae Clark
Measure the dilutive effects of potential conversion using the treasury-stock method. Venzuela Company’s net income for 2007 is $50,000. The only potentially dilutive ...
EPS-ExtraPractice-student-version.ppt - Search
Simple Structure--Only common stock; no potentially dilutive securities. Complex Structure--Potentially dilutive securities are present. “Dilutive” means the ability ...
ch16.ppt - Search
simple
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common
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complex
structure--potentially
means
ability
(1) Options; and (2) Convertible securities can: Decrease EPS dilutive Increase EPS anti-dilutive Conversion Ratio The dilutive effect of financial instruments ...
EPS.ppt - Search
Dilutive Securities and Earnings Per Share Dilutive Securities Instrument entitling holder to obtain common shares When exercised cause existing shareholder interest to ...
ppt_18.ppt - Search
instrument
entitling
holder
obtain
shares
exercised
cause
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shareholder
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Input dilutive securities detail Input options details - Option detail is usually found in a company's 10K footnotes. Tip: When looking at a 10K online, a quick way to ...
SamplePages2.ppt - Search
... instruments issued by a corporation that have an option for the holder to convert the security into common shares This conversion could have a negative, or dilutive ...
Learning Objectives . Know the difference between a simple and a complex capital structure, and understand how dilutive securities affect earnings per share ...
ch18.ppt - Search
Diluted Earnings Per Share Steps for computing diluted earnings per share: Determine, for each dilutive security, the per share effect assuming exercise/conversion.
file.axd?file=2011/2/Chapter 16 Dilutive Securities and Earnings Per Share.ppt - Search
steps
computing
effect
assuming
... either on the income statement or in a disclosure note Required Disclosure (cont.) a disclosure note must include: a reconciliation of the numerator of basic and dilutive ...
BeechyCh21.ppt - Search
The net increase in the dilutive earnings per share denominator is a. 25,000 shares b. 5,000 shares c. 3,125 shares d. 1,875 shares New shares = 5,000 Treasury ...
Chapter 16-2 . C H A P T E R 16 . DILUTIVE SECURITIES AND EARNINGS PER SHARE . Intermediate Accounting. 13th Edition. Kieso, Weygandt, and Warfield
ch16.ppt - Search
Step 4: Include each dilutive convertible security in DEPS in a sequential order based on the ranking and compute a new tentative DEPS. Step 5: Select the lowest ...
Intermediate-nbj-ch17.ppt - Search
include
convertible
sequential
order
based
ranking
compute
tentative
select
lowest
18-2 . Learning Objectives . Know the difference between a simple and a complex capital structure, and understand how dilutive securities affect earnings per share ...
Stice17e_PPT_ch18.ppt - Search
Note that a potentially dilutive security does not necessarily dilute EPS Net Income - Preferred Dividends Weighted average number of common shares outstanding Page ...
EPS Lecture for Acct 414 (for students).ppt - Search
necessarily
dilute
income
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dividends
weighted
average
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outstanding
Measurement (cont’d) Dilutive potential ordinary shares Potential ordinary shares shall be treated as dilutive when, and only when, their conversion to ordinary shares ...
BK128.ppt - Search
Aswath Damodaran . 1 . Employee Options, Restricted Stock and Value . Aswath Damodaran
Options are included for dilutive EPS if vesting is service based or the market/performance condition has already been satisfied; Underwater options are excluded
CCA_102407.ppt - Search
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