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Accounting版 - 请教一道FAR的有关计算basic EPS的分母WA的问题
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1 (共1页)
s****i
发帖数: 66
1
是wiley 2011 P505 59:
Strauch Co. Has one class of common stock outstanding and no other
securities that are potentially convertible into commom stock.During 2010,
100,000 shares of commom stock were outstanding. In 2011,two distributions
of additional commom shares occurred: On April 1,20,000 shares of treasure
stock were sold,and on July 1,a 2-for-1 stock split was issued.Net income
was $410,000 in 2011 and $350,000 in 2010. What amounts should Strauch
report as basic earnings per shre in its 2011 and 2010 comparative income
statements?
Dates Number of shares Fraction WA
1/1 to 3/31 100,000*2=200,000 3/12 50,000
4/1 to 6/30 (100,000+20,000)*2=240,000 3/12 60
,000
7/1 to 12/31 120,000*2=240,000 6/12 120,
000
2011 = 410,000/230000 2010=350,000/200,000
我不明白为何每个都*2,2010为何都*2了?7/1 to12/31为何不是240,000*2?如果是因为每一步都要考虑stock dividend
的话,那书上P489的例子为何最后一步又不考虑*10%了?
h*******0
发帖数: 92
2
stock split or stock dividend occurred, then it will be treated
restrospectively start from the beginning of the year.
1 (共1页)
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