Chapter 17: Dilutive Securities and Earnings per Share (EPS)
After studying this chapter you should be able to:
Describe the accounting for the issuance, conversion, and retirement of convertible securities.
Explain the accounting for convertible preferred stock.
Contrast the accounting for stock warrants and stock warrants issued with other securities.
Describe the accounting for stock compensation plans under generally accepted accounting principles.
Explain the controversy involving stock compensation plans.
Compute earnings per share in a simple capital structure.
Compute earnings per share in a complex capital structure.