If stock options and restricted stock are outstanding when calculating diluted EPS, what are the components of the “proceeds” available for the repurchase of shares under the treasury stock method?
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If stock options and restricted stock are outstanding when calculating diluted EPS, what are the components of
the “proceeds” available for the repurchase of shares under the
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- What does the treasury stock method, “proceeds” include?Which of the following is an appropriate presentation of treasury stock? * O As a marketable security As a deduction at cost from total stockholders' equity As a deduction at cost from total contingent liabilities As a deduction at par from total stockholders' equityIn applying the treasury shares (i.e., cash in/cash out) method to determine the dilutive effect of shares, options and warrants, the proceeds assumed to be received upon exercise of the options and warrants Select one: a. are used to calculate the number of common shares repurchased at the average market price, when calculating diluted earnings per share. b. are added, net of tax, to the numerator of the calculation for diluted earnings per share. c. are disregarded in the calculation of earnings per share if the exercise price of the options and warrants is less than the ending market price of common shares. d. are deducted from the income available to common share holders. e. None of the above.
- When treasury stock is purchased for more than the par value of the stock and the cost method is used to account for treasury stock, what account(s) should be debited? * Treasury stock for the par value and paid-in capital in excess of par for the excess of the purchase price over the par value. Paid-in capital in excess of par for the purchase price. Treasury stock for the purchase price. Treasury stock for the par value and retained earnings for the excess of the purchase price over the par value. When a share split occurs, the aggregate par value of issued shares will change. * True FalseExplain the treasury-stock method as it applies to optionsand warrants in computing dilutive earnings per share data.Describe the two components of the proceeds used in the treasury stock method and howrestricted stock is incorporated in the calculation of EPS
- When treasury stock is purchased for more than the par value of the stock and the cost method is used to account for treasury stock, what account(s) should be debited?Required to answer. Single choice. a. Treasury stock for the par value and retained earnings for the excess of the purchase price over the par value b. Treasury stock for the purchase price c. Treasury stock for the par value and paid-in capital in excess of par for the excess of the purchase price over the par value d. Paid-in capital in excess of par for the purchase priceWhat are the different bases for stock valuation when assetsother than cash are received for issued shares of stock?Which of the following would affect the Share Premium - Issuance account in relation to treasury shares? reissuance above cost reissuance below cost retirement below par retirement above par