Question: Differences exist between IFRS and GAAP in the reporting of EPS. Which of the following areas is not an area of difference? treatment of unvested

Differences exist between IFRS and GAAP in the reporting of EPS. Which of the following areas is not an area of difference?

treatment of unvested contingently issued shares

treatment of contracts that may be settled in shares or for cash

adjustment in options calculations for unrecognized compensation cost

treatment of dividends in arrears for convertible preferred stock

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