Stock Options Convertible securities and Warrants Outstanding? es Average Market Price> Option Price Yes Apply TreasuryNo Develop ranking of All Stock method Convertible securities Diluted ePs computations Individuall k Options and Warrants Dilutive? Adjustments R Convertible securities Yes No Stop Adjustments
Stock Options and Warrants Convertible Securities Outstanding? Average Market Price > Option Price ? Yes Apply Treasury Stock Method Diluted EPS Computations * Options and Warrants Adjustments * Convertible Securities Adjustments Individually Dilutive? Yes Stop No No No No Develop Ranking of All Convertible Securities Yes Intermediate Accounting 14 Earnings Per Share And Retained Earnings
Convertible securities Convertible bonds and convertible preferred stock are considered in deps after stock options and warrants
Convertible Securities Convertible bonds and convertible preferred stock are considered in DEPS after stock options and warrants. Intermediate Accounting 14 Earnings Per Share And Retained Earnings
Convertible securities Numerical Value Impact on Diluted Earnings per Share $5400 Security a $180 3.000 9% convertible preferred stock dividends of $5, 400 were declared during the year The preferred shares are convertible into sym 3.000 shares of common stock
Numerical Value Impact on Diluted Earnings Per Share Increase in Earnings Per Share Numerator Increase in Earnings Per Share Denominator 9% convertible preferred stock dividends of $5,400 were declared during the year. The preferred shares are convertible into 3,000 shares of common stock. $5,400 3,000 Security A: = $1.80 Intermediate Accounting 14 Earnings Per Share And Retained Earnings Convertible Securities