Preferred dividends options and convertible debt

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参考号:EM131108021

1.(EPS:首选股息,期权和可转换债务)“每股收益”(EPS)是有关现代公司的最精选,最单一的财务统计数据。股票价格的每日报价最近被扩展到包括基于EPS的许多证券的“ Times收益”数字。股票分析师经常将讨论集中在他们研究的公司的EPS上。

(a)说明任何可能出色的优先股的股息或股息要求如何影响EPS的计算。

(b) One of the technical procedures applicable in EPS computations is the "treasury-stock method." Briefly describe the circumstances under which it might be appropriate to apply the treasury-stock method.

(c) Convertible debentures are considered potentially dilutive common shares. Explain how convertible debentures are handled for purposes of EPS computations.(AICPA adapted)

参考号:EM131108021

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