IntermediateAccountingEarningsPerShare幻灯片.pptVIP

Intermediate Accounting,17E;Dividend Payout Ratio;Simple and Complex Capital Structures;Simple and Complex Capital Structures; Considers only common shares issued and outstanding. ;has only common stock has only common and nonconvertible preferred stock outstanding has no convertible securities, stock options, warrants, or other rights outstanding;The Basic Equation for EPS:;Simple and Complex Capital Structures;Issuance or Reacquisition of Common Stock;Stock Dividends and Stock Splits;Preferred Stock Included in Capital Structure;(continues);2010 1/1 to 6/30 200,000 × 6/12 100,000;On June 30