Dilutive Securities And Earnings per Share
- Topics:
- Stock Options
- Source:
- John Wiley & Sons
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Overview: The share of a company, when sold in the capital market, returns some earning for the shareholder. Dilutive securities are the securities that have the effect of reducing earnings per share. They include convertible debt and convertible bonds. The paper describes the accounting process for the issuance, conversion, and retirement of convertible securities. In this context, the dynamics of stock compensation plans and the concept of earnings per share are also discussed.
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Format: HTML | Size: 247KB | Date: Jan 2003 | Pages: 30
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