【学习笔记】c16 -describe the accounting for the issuance, conversion, a ...

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

c16
-describe the accounting for the issuance, conversion, and retirement of convertible securities
-contrast the accounting for stock warrants and for stock warrants issued with other securities
-describe the accounting and reporting for stock compensation plans
-compute basic earnings per share
-compute diluted earnings per share


dilutive securities
-debt and equity
-convertible debt
-convertible preferred stock

stock warrants
-warrants and other Securities
-stock rights

stock compensation plans
-measurement
-recognition
-restricted stock
-employee stock-purchase plans
-disclosure of compensation plans

basic earnings per share
-simple structure
-comprehensive example

diluted earnings per share
-convertible securities
-options and warrants
-contingent issues
-antidilution
-presentation and disclosure

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖