#1206255

#1206255: Securities having the potential to increase common shares outstanding; examples are options, rights, convertible bonds, and convertible preferred stock.

Securities having the potential to increase common shares outstanding; examples are options, rights, convertible bonds, and convertible preferred stock.
Варианты ответа:
  • Diluted securities
  • Accrued liabilities
  • Financing cash flow
  • Held to maturity
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Быстрый ответ на вопрос из базы. Без подробностей.

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Тематика: Финансовый учет Финансы предприятий Финансы предприятия
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Reported at fair value less any accumulated depreciation Changes in fair value reflected in shareholders' equity, and sometimes may be recognized in the income statement Reports the company's cash receipts and payment Securities, which upon conversion or exercise, increase earnings per share (or reduce the loss per share). Companies with complex capital structures will not report diluted EPS if the securities in their capital structure are antidilutive; they will report only the basic EPS number. Identify the contract(s) with a customer. Identify the separate or distinct performance obligations in the contract. Determine the transaction price. Allocate the transaction price to the performance obligations in the contract. Recognize revenue when (or as) the entity satisfies a performance obligation. Amount that remains after the direct costs of producing a good are subtracted from revenue