Chapter 17 Earnings Per Share - ppt download
{"Image DocumentName": "Earnings Per Share Overview Basic EPS Diluted EPS", "Image ImageDescription": "Objective of EPS. Presentation and Disclosure. Basic EPS. Simple capital structure. Income available to common/ordinary shareholders. Mandatory convertible instruments. Contingently issuable shares. Weighted average common/ordinary shares. Comprehensive illustration. Diluted EPS. Complex capital structure. Convertible securities. Options and warranties. Contingently issuable shares. Anti-dilution revisited. Additional disclosures. Comprehensive earnings per share exercise. IFRS and Private Enterprise GAAP Comparison. Usefulness of EPS. Comparison of IFRS and private enterprise GAAP. Looking ahead.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}