PRINTER VERSIOr Practice Question 1 In regards to the presentation of EPS, IFRS requires O earnings per share amounts to be shown for all periods that are presented O if there has been a stock dividend or stock split, all per share amounts of prior period earnings should be restated using the new number of outstanding shares. O if diluted EPS data are reported for at least one period, they should be reported for all periods that are presented, O all of the above. even if they are the same as basic EPS. Practice Question 2 Under IFRS, co mplex capital structures and dual presentation of earnings require all of the following additional disclosures except O adjustments to income before discontinued operations. O a reconciliation of the numerators and denominators of basic and diluted per share calculations for income before discontinued operations O adjustments to income before discontinued operations, and unusual items O securities that could dilute basic EPS in fea the futur e but weretiot included in the calculations due to antidilutive features Practice Question 3 Which earnings per share amounts are reported in a complex capital structure? O basic EPS only. O diluted EPS only. O basic and diluted EPs basic and simple EPS. PRINTER VE RSION BACK NEXT Practice Question4 In computing earnings per share for a simple capital structure, if the preferred shares are cumulative, the amount that should be deducted as an adjustment to the numerator (earnings) is the Opreferred dividends in arrears O preferred dividends in arrears times (one minus the income tax rate). 0 annual preferred dividend times (one minus the income tax rate) none of these Question Attempts: 0 of 1 used SAVE FOR LATER SUBMIT ANSWER Practice Question 5 The if-converted method for convertible debt or preferred shares assumes O the conversion of the convertible securities at the beginning of the period. O the conversion of the convertible securities at the end of the perioo. the inclusion of related interest,net of tax. O the inclusion of the preferred share dividend