FAR04- Public Company Reporting

Question 1

Basic EPS

Lo importante es saber que el Weithted average number of Common shares outstangin

Hay que calcularlo bien

OJO STOCK DIVIDENDS Y STOCK SPLIT se calculan retrospectivamente al princopio

Answer 1

Question 2

EJEMPLO DE COMO HACER WEIGTHE AVERAGE

Answer 2

Question 3

Cuando calculas Basic EPS

Ejemplo:
Preferred stock, $10 par, 4% cumulative,25,000 shares issued and outstanding $250,000

Como lo sacas 10 x 4% x 25000 =10,000

Si es cumulative no importa lo que se pago se usa esto
Dividends in arrears for cumulative preferred stock are never considered (whether paid or not in the current year) since the amount in arrears would have been previously subtracted as annual dividends when determining EPS.

Question 4

FORMULA DILUTED EPS