[经济学]Kieso_IFRS_Ch16 - IFRS EPS.ppt

The next step is to determine earnings per share giving effect to the ranking Recomputation of EPS Using Incremental Effect of 8% Convertible Bonds Illustration 16-B9 LO 9 Compute earnings per share in a complex situation. The effect of the 8% convertible bonds is dilutive. The next step is to determine earnings per share giving effect to the ranking Recomputation of EPS Using Incremental Effect of 10% Convertible Bonds Illustration 16-B10 LO 9 Compute earnings per share in a complex situation. The effect of the 10% convertible bonds is dilutive. The next step is to determine earnings per share giving effect to the ranking Recomputation of EPS Using Incremental Effect of 10% Convertible Preference Shares Illustration 16-B11 LO 9 Compute earnings per share in a complex situation. The effect of the 10% convertible preference shares is NOT dilutive. Finally, Webster Corporation’s disclosure of earnings per share on its income statement. Illustration 16-B12 LO 9 Compute earnings per share in a complex situation. The effect of the 10% convertible preference shares is NOT dilutive. Assume that Barton Company provides the following information. Illustration 16-B13 LO 9 Compute earnings per share in a complex situation. Barton Company Data Basic and Diluted EPS Illustration 16-B14 Illustration 16-B14 Copyright ? 2011 John Wiley Sons, Inc. All rights reserved. Reproduction or translation of this work beyond that permitted in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful. Request for further information should be addressed to the Permissions Department, John Wiley Sons, Inc. The purchaser may make back-up copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein. Copyright LO 7 Compute earnings per share in a complex ca