Dilutive Securities and Earnings Per Share Multiple Choice Essays

12766 Words May 10th, 2015 52 Pages
CHAPTER 16

DILUTIVE SECURITIES AND EARNINGS PER SHARE

IFRS questions are available at the end of this chapter.

TRUe-FALSe—Dilutive Securities—Conceptual

Answer No. Description

T 1. Accounting for convertible bond issue. F 2. Reporting gain/loss on convertible debt retirement. T 3. Reporting additional payment to encourage conversion. F 4. Exercise of convertible preferred stock. F 5. Convertible preferred stock exercise. T 6. Allocating proceeds between debt and detachable warrants. F 7. Allocating proceeds from nondetachable warrants. T 8. Intrinsic value of a stock option. F 9. Compensation expense in fair value method. T 10. Service period in stock option plans. F 11. Accounting for nonexercise of
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a 35. Measurement of compensation in stock option. c 36. Recognition of compensation expense in a stock option plan. b 37. Advantage of restricted-stock plan. d 38. Characteristics of noncompensatory stock purchase plan. a *39. Compensation expense in an incentive stock option plan.
Multiple Choice—Dilutive Securities, Conceptual (cont.)

Answer No. Description

d *40. Stock appreciation rights plan. b *41. Incentive stock option plan. b *42. Share-based liability awards.

Multiple Choice—Dilutive Securities, Computational
Answer No. Description a 43. Conversion of convertible bonds. b 44. Conversion of convertible bonds. a 45. Exercise of stock purchase rights. c 46. Conversion of convertible bonds. b 47. Amortization of bond discount. b 48. Unamortized bond discount related to converted bonds. b 49. Conversion of convertible bonds. d 50. Conversion of convertible preferred stock. b 51. Bonds issued with detachable stock warrants. c 52. Bonds issued with detachable stock warrants. c 53. Bonds issued with detachable stock warrants. c 54. Bonds issued with detachable stock warrants. c 55. Recording paid-in capital from stock warrants. b 56. Bonds issued with detachable stock warrants. b 57. Exercise of stock purchase rights. b 58. Bonds issued with detachable stock warrants. c 59. Bonds issued with detachable stock warrants. b 60. Recording paid-in capital from stock warrants. b 61. Determine

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