Earnings per share
      1. What is earnings per share?
      2. What is the general formula for computing earnings per share?
      3. What is basic earnings per share?
      4. What is diluted earnings per share? What is the objective of reporting earnings per share?
      5. What is a simple capital structure?
      6. What is a complex capital structure?
      7. Where is earnings per share reported in the financial statements?
      8. If a company has convertible bonds outstanding, how do the bonds affect the computation of basic earnings per share?  Of diluted earnings per share?
      9. If a company has convertible preferred stock outstanding, how does the preferred stock affect the computation of basic earnings per share?  Of diluted earnings per share?
      10. Explain the treasury stock method.
      11. Explain the dilutive and anti-dilutive affect on earnings per share.
      12. Explain the difference in eps under U.S. GAAP versus IFRS.

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