Public Company Reporting Flashcards
What SEC form must a publicly traded company file within four days of a major business event, such as a merger or acquisition?
How do you calculate Basic Earnings Per Share (EPS) when additional shares are issued during the year?
How do you calculate Basic Earnings Per Share (EPS) when there are cumulative preferred dividends?
How do you calculate Basic EPS when there are stock splits and reissued shares in comparative statements
How do you calculate the weighted-average number of shares for Basic EPS when there are additional shares, stock dividends, and treasury stock?
What does the if-converted method assume for calculating diluted EPS?
How do you determine if convertible bonds and convertible preferred stock are dilutive in diluted EPS?
How do you calculate the numerator for diluted EPS when cumulative preferred stock and convertible bonds are involved?
How do you calculate Basic EPS with cumulative preferred stock and weighted common shares
What are the EPS reporting requirements for publicly held companies under GAAP?
What are the certification requirements for CEOs and CFOs under SOX (Form 10-K and 10-Q)?
How do you calculate WACSO with stock dividends, stock splits, and share issuances?
How are stock options treated in Basic and Diluted EPS calculations
What are the reporting requirements for EPS under GAAP?
How do you calculate the numerator for diluted EPS when convertible bonds are involved?
How do you determine if stock options or preferred stock are dilutive or antidilutive in EPS calculations?
How do you calculate the number of shares to use for diluted earnings per share (EPS) with convertible securities?
How do you calculate diluted EPS when convertible bonds are involved and interest expense is given?
How is interest expense on convertible debt treated in basic and diluted EPS calculations?
What are the key contents of Form 10-Q and Form 10-K by item
What are the SEC reporting deadlines for Form 10-K and Form 10-Q based on company size
Steps for Calculating Diluted EPS with Convertible Preferred Stock (If-Converted Method)
What is the SEC filing requirement for disclosing material company events?
How do you calculate the number of shares (denominator) to use for diluted earnings per share (EPS) with convertible preferred shares?
How are preferred stock dividends treated when computing Basic EPS, especially in cases of a net loss?
How do you calculate the weighted-average common stock outstanding (WACSO) when there are stock dividends, new issuances, and treasury stock repurchases?
How do you determine if securities are dilutive or antidilutive for EPS calculations?
How is interest expense on convertible debt treated when calculating Basic EPS and Diluted EPS
Income available to stockholders + assumed conversions
Row 3: Weighted-average number of shares outstanding
Row 5: Dilutive effect of incremental shares from assumed conversion: Convertible debentures
Row 6: Dilutive potential common shares
Row 7: Total adjusted weighted-average shares after dilution
Row 8: Diluted earnings per share
Basic EPS Sim
Diluted EPS Sim
