# Intermediate Accounting

Topics: Corporate finance, Bond, Stock market Pages: 72 (17122 words) Published: November 20, 2011

CHAPTER 16
Dilutive Securities and Earnings Per Share
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics 1. Convertible debt and preference shares. Warrants and debt. Share options, restricted share. Earnings Per Share (EPS)—terminology. EPS—Determining potentially dilutive securities. EPS—Treasury share method. EPS—Weightedaverage computation. EPS—General objectives. EPS—Comprehensive calculations. EPS—Contingent shares. Convergence issues. Share appreciation rights. 26, 27 16 30, 31 Questions 1, 2, 3, 4, 5, 6, 7, 27 3, 8, 9 1, 10, 11, 12, 13, 14, 15 17, 18, 24 19, 20, 21 Brief Exercises 1, 2, 3 Exercises 1, 2, 3, 4, 5, 6, 7, 25, 26 7, 8, 9, 10, 29 11, 12, 13, 14, 15 1, 2, 3 Problems Concepts for Analysis 1

2. 3.

4, 5 6, 7, 8

1, 3 2, 4

4. 5.

15 12, 13, 14 23, 24, 25, 26, 27, 28 29 10, 11 9, 15 20, 21, 22, 23, 24, 25, 27, 28, 29 29 4, 6, 7, 8 16, 17, 18, 19, 22 4, 5, 6, 7,8

6 5, 7

6. 7. 8. 9.

22, 23 16, 17 24, 25 26, 28

1, 5, 7

5, 6, 7 4, 5

10. 11. *12.

*This material is dealt with in an Appendix to the chapter.

Kieso Intermediate: IFRS Edition, Solutions Manual

16-1

ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives 1. Describe the accounting for the issuance, conversion, and retirement of convertible securities. 2. Explain the accounting for convertible preference shares. 3. Contrast the accounting for share warrants and for share warrants issued with other securities. 4. Describe the accounting for share compensation plans. 5. Discuss the controversy involving share compensation plans. 6. Compute earnings per share in a simple capital structure 7. Compute earnings per share in a complex capital structure. *8. Explain the accounting for share-appreciation rights plans. *9. Compute earnings per share in a complex situation. *This material is dealt with in an Appendix to the chapter. 9, 10, 11, 15 12, 13, 14 16 16, 17, 18, 19, 20, 21, 22 23, 24, 25, 26, 27, 28, 29 30, 31 5, 8 4, 6, 7 Brief Exercises 1, 2 Exercises 1, 2, 3, 4, 5, 6, 7 25, 26 7, 8, 9, 10 11, 12,13, 14, 15 1 1, 2, 3 Problems 1

3 4, 5 6, 7, 8

16-2

Kieso Intermediate: IFRS Edition, Solutions Manual

ASSIGNMENT CHARACTERISTICS TABLE
Item E16-1 E16-2 E16-3 E16-4 E16-5 E16-6 E16-7 E16-8 E16-9 E16-10 E16-11 E16-12 E16-13 E16-14 E16-15 E16-16 E16-17 E16-18 E16-19 E16-20 E16-21 E16-22 E16-23 E16-24 E16-25 E16-26 E16-27 E16-28 E16-29 *E16-30 *E16-31 P16-1 P16-2 P16-3 P16-4 P16-5 P16-6 P16-7 P16-8 CA16-1 CA16-2 CA16-3 CA16-4 CA16-5 CA16-6 CA16-7 Description Issuance and repurchase of convertible bonds. Issuance and repurchase of convertible bonds. Issuance and repurchase of convertible bonds. Issuance, conversion, repurchase of convertible bonds. Conversion of bonds. Conversion of bonds. Issuance and conversion of bonds. Issuance of bonds with warrants. Issuance of bonds with share warrants. Issuance of bonds with share warrants. Issuance and exercise of share options. Issuance, exercise, and forfeiture of share options. Issuance, exercise, and expiration of share options. Accounting for restricted shares. Accounting for restricted shares. Weighted-average number of shares. EPS: Simple capital structure. EPS: Simple capital structure. EPS: Simple capital structure. EPS: Simple capital structure. EPS: Simple capital structure. EPS: Simple capital structure. EPS with convertible bonds, various situations. EPS with convertible bonds. EPS with convertible bonds and preference shares. EPS with convertible bonds and preference shares. EPS with options, various situations. EPS with contingent issuance agreement. EPS with warrants. Share-appreciation rights. Share-appreciation rights. Entries for various...