The following sentences are incomplete. 1. When calculating WAOS, if there is a stock dividend during the

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The following sentences are incomplete.
1. When calculating WAOS, if there is a stock dividend during the reporting period, the additional shares are not weight-averaged; rather, they are.
2. When included in EPS calculations, dilutive elements cause.
3. Dilutive adjustments for issued options are based on the method, which assumes that.
4. To calculate diluted EPS, individual effects of potentially dilutive items must be.
5. Diluted EPS is calculated in order to.
6. will definitely be issued in the future; therefore, they must be included in basic EPS and then do not need to again be added in for diluted EPS.
7. are included as outstanding in WAOS from the date that necessary conditions have been met even if shares are not issued until a later date.
8. If a security is in-the-money, the issuing company may call in the bonds for redemption which forces bond holders to convert them. This practice is called.
9. When a company reports a loss from continuing operations, basic and diluted EPS are.
10. A statistic that companies may publish other than EPS on a per-share basis is and it is calculated as.


Required:
Complete the sentences.

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Intermediate Accounting Volume 2

ISBN: 9781260881240

8th Edition

Authors: Thomas H. Beechy, Joan E. Conrod, Elizabeth Farrell, Ingrid McLeod-Dick, Kayla Tomulka, Romi-Lee Sevel

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