FAR 7 Q 2 A

in computing the weighted average number of shares outstanding for earnings per share determination a stock dividend to the same class of shareholders must be retroactively recognized and treated as if it had occurred at the ------------------------------.

in computing the weighted average number of shares outstanding for earnings per share determination a stock dividend to the same class of shareholders must be retroactively recognized and treated as if it had -------------- at the beginning of the year.

in computing the weighted average number of shares outstanding for earnings per share determination a stock dividend to the same class of ------------------ must be retroactively recognized and treated as if it had occurred at the beginning of the year.

shares issuable upon the exercise of a stock option are not considered ------------------- as the option holder is required to pay the strike price to exercise the options

shares issuable upon the exercise of a stock option are not considered contingent shares as the option holder is required to pay the -------------------------- to exercise the options

shares issuable upon the exercise of a stock option are not considered contingent shares as the option holder is ------------------- to pay the strike price to exercise the options

what are contingent shares

what are shares that are issued only if certain conditions are met.

what is a stock  option

what is a privilege sold by one party to another that gives the buyer the right but not the obligation to buy or sell a stock at an agreed upon price within a certain period or an specific date

if stock dividend or a stock split changes common stock outstanding the computation of EPS shall give retroactive recognition for all periods presented using the new number of shares because the readers primary interest is presumed to be related to current capitalization

if stock dividend or a stock split changes ------------------------------ the computation of EPS shall give retroactive recognition for all periods presented using the new number of shares because the readers primary interest is presumed to be related to current capitalization

if stock dividend or a stock split changes common stock outstanding the computation of EPS shall give retroactive recognition for all ------------------------- using the new number of shares because the readers primary interest is presumed to be related to current capitalization

in determining earning per share interest expense net of applicable income taxes on convertible debt that is dilutive should be

when computing diluted earnings per share, convertible securities are

convertible securities are recognized when computing diluted EPS only if the --------------------------------

preferred dividends must be ------------------ to compute income available to common shareholders

------------------------- must be subtracted to compute income available to common shareholders

preferred dividends must be subtracted to compute income available to -------------------------------

----------------------------- reduce the amount of income available to common stockholders

preferred dividends reduce the amount of income available to -----------------------------

stock ----------------- are treated as if they occurred at the beginning of the period

stock dividends are treated as if they occurred at the ------------------ of the period

stock dividends are treated as if they occurred at the beginning of the --------------

both the extraordinary items and -------------------------------------- should be should with an earnings per share number on the income statement under US GAAP

both the --------------------------- and income before extraordinary items should be should with an earnings per share number on the income statement under US GAAP

both the extraordinary items and income before extraordinary items should be should with an ----------------------------- on the income statement under US GAAP

both the extraordinary items and income before extraordinary items should be should with an earnings per share number on the ---------------------- under US GAAP

all ------------------- must present earnings per share on the face of the income statement

all public entities must present earnings per share on the -------------- of the income statement

all public entities must present earnings per share on the face of the -----------------------