Why options and warrants considered potentially dilutive
Discuss why options and warrants may be considered potentially dilutive common shares for the computation of diluted earnings per share.
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During the past several years, the FASB has attempted to strengthen the theoretical foundation for the development of accounting principles.
Convertible debt that is dilutive requires an adjustment to income. What is the nature of the adjustment?
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Describe the procedures a company follows when it make a distribution through dividend payments.
Distinguish between the accounting treatment for available- for-sale equity securities and trading equity securities.
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