Basic earnings per share ignores:

Multiple Choice

Some potential common shares, but not others.

Dividends declared on noncumulative preferred stock.

All potential common shares.

Stock splits.$$

Multiple Choice

Convertible bonds.

Participating preferred stock.

Stock options.

Convertible preferred stock.

Multiple Choice

The book value of a share of the company's shares times the number of options.

Recorded as compensation expense on the date of grant.

The estimated fair value of the options.

Allocated to expense over the number of years until expiration.