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