Explain and implement the accounting for stock award plans. |
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Explain and implement the accounting for stock options. |
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Explain and implement the accounting for stock appreciation rights. |
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Explain and implement the accounting for employee share purchase plans. |
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Distinguish between a simple and a complex capital structure. |
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Describe what is meant by the weighted-average number of common shares. |
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Differentiate the effect on EPS of the sale of new shares, a stock dividend or stock split, and the reacquisition of shares. |
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Describe how preferred dividends affect the calculation of EPS. |
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Describe how options, rights, and warrants are incorporated in the calculation of EPS. |
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Describe how convertible securities are incorporated in the calculation of EPS. |
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Explain the way contingently issuable shares are incorporated in the calculation of EPS. |
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Describe the way EPS information should be reported in an income statement. |