Intermediate Accounting
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CHAPTER 16
Dilutive Securities and Earnings Per Share
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics 1. Convertible debt and preference shares. Warrants and debt. Share options, restricted share. Earnings Per Share (EPS)—terminology. EPS—Determining potentially dilutive securities. EPS—Treasury share method. EPS—Weightedaverage computation. EPS—General objectives. EPS—Comprehensive calculations. EPS—Contingent shares. Convergence issues. Share appreciation rights. 26, 27 16 30, 31 Questions 1, 2, 3, 4, 5, 6, 7, 27 3, 8, 9 1, 10, 11, 12, 13, 14, 15 17, 18, 24 19, 20, 21 Brief Exercises 1, 2, 3 Exercises 1, 2, 3, 4, 5, 6, 7, 25, 26 7, 8, 9, 10, 29 11, 12, 13, 14, 15 1, 2, 3 Problems Concepts for Analysis 1
2. 3.
4, 5 6, 7, 8
1, 3 2, 4
4. 5.
15 12, 13, 14 23, 24, 25, 26, 27, 28 29 10, 11 9, 15 20, 21, 22, 23, 24, 25, 27, 28, 29 29 4, 6, 7, 8 16, 17, 18, 19, 22 4, 5, 6, 7,8
6 5, 7
6. 7. 8. 9.
22, 23 16, 17 24, 25 26, 28
1, 5, 7
5, 6, 7 4, 5
10. 11. *12.
*This material is dealt with in an Appendix to the chapter.
Copyright © 2011 John Wiley & Sons, Inc.
Kieso Intermediate: IFRS Edition, Solutions Manual
16-1
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ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives 1. Describe the accounting for the issuance, conversion, and retirement of convertible securities. 2. Explain the accounting for convertible preference shares. 3. Contrast the accounting for share warrants and for share warrants issued with other securities. 4. Describe the accounting for share compensation plans. 5. Discuss the controversy involving share compensation plans. 6. Compute earnings per share in a simple capital structure 7. Compute earnings per share in a complex capital structure. *8. Explain the accounting for share-appreciation rights plans. *9. Compute earnings per share in a complex
CHAPTER 16
Dilutive Securities and Earnings Per Share
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics 1. Convertible debt and preference shares. Warrants and debt. Share options, restricted share. Earnings Per Share (EPS)—terminology. EPS—Determining potentially dilutive securities. EPS—Treasury share method. EPS—Weightedaverage computation. EPS—General objectives. EPS—Comprehensive calculations. EPS—Contingent shares. Convergence issues. Share appreciation rights. 26, 27 16 30, 31 Questions 1, 2, 3, 4, 5, 6, 7, 27 3, 8, 9 1, 10, 11, 12, 13, 14, 15 17, 18, 24 19, 20, 21 Brief Exercises 1, 2, 3 Exercises 1, 2, 3, 4, 5, 6, 7, 25, 26 7, 8, 9, 10, 29 11, 12, 13, 14, 15 1, 2, 3 Problems Concepts for Analysis 1
2. 3.
4, 5 6, 7, 8
1, 3 2, 4
4. 5.
15 12, 13, 14 23, 24, 25, 26, 27, 28 29 10, 11 9, 15 20, 21, 22, 23, 24, 25, 27, 28, 29 29 4, 6, 7, 8 16, 17, 18, 19, 22 4, 5, 6, 7,8
6 5, 7
6. 7. 8. 9.
22, 23 16, 17 24, 25 26, 28
1, 5, 7
5, 6, 7 4, 5
10. 11. *12.
*This material is dealt with in an Appendix to the chapter.
Copyright © 2011 John Wiley & Sons, Inc.
Kieso Intermediate: IFRS Edition, Solutions Manual
16-1
Visit Free Slides and Ebooks : http://downloadslide.blogspot.com
ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives 1. Describe the accounting for the issuance, conversion, and retirement of convertible securities. 2. Explain the accounting for convertible preference shares. 3. Contrast the accounting for share warrants and for share warrants issued with other securities. 4. Describe the accounting for share compensation plans. 5. Discuss the controversy involving share compensation plans. 6. Compute earnings per share in a simple capital structure 7. Compute earnings per share in a complex capital structure. *8. Explain the accounting for share-appreciation rights plans. *9. Compute earnings per share in a complex