Question: When determining diluted EPS for a complex capital structure, conversions into common stock are assumed to happen at the end of the year. the middle

When determining diluted EPS for a complex capital structure, conversions into common stock are assumed to happen at

the end of the year.

the middle of the year (either June 30 or July 1 is acceptable for December-31-year-end corporations).

the date the conversion took place.

the beginning of the year.

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