• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    Dilution Potential Common Stock

    2010/12/18 10:39:00 27

    Diluted Common Stock Accounting

    potential

    common stock

    A financial instrument or other contract that gives its holder the right to acquire common stock during the reporting period or subsequent period, including Switching Company bonds, warrants, share options, etc.


      

    dilution

    The potential common stock refers to the underlying common stock that assumes that the current period is converted into ordinary shares, which will reduce earnings per share.


    In calculating diluted earnings per share, the current net profit attributable to common shareholders should be adjusted according to the following items:


    (1) interest is recognized as the dilution of the underlying common stock during the current period.


    (2) dilution potential common stock

    Transformation

    The proceeds or expenses that will arise.


    When calculating diluted earnings per share, the weighted average number of ordinary shares issued in the current period should be the sum of the weighted average of ordinary shares and the weighted average of the number of ordinary shares that have been converted to ordinary shares.


    When calculating the weighted average of diluted potential ordinary shares converted to ordinary shares issued by ordinary shares, the diluted potential ordinary shares issued during the previous period should be assumed to be converted at the beginning of the current period; the diluted potential ordinary shares issued during the current period should be assumed to be converted on the day of issue.


    When the exercise price of warrants and share options is lower than the average market price of ordinary shares, the dilution should be considered.

    When calculating diluted earnings per share, the number of ordinary shares increased is calculated according to the following formula:


    The number of ordinary shares increased: the number of common shares converted to the right to exercise - the price of exercise, the number of ordinary shares converted to the right to exercise, the average market price of ordinary shares during the current period.


    When an enterprise promises to repurchase the price stipulated in the contract for repurchase its shares, it should consider its dilution when it is higher than the average market price of the current common stock.

    When calculating diluted earnings per share, the number of ordinary shares increased is calculated according to the following formula:


    The number of ordinary shares increased = the price of repurchase price, the number of ordinary shares promised to buy back, the average market price of ordinary shares in the current period - the number of ordinary shares promised to buy back.


    Diluted potential ordinary shares should be diluted into the order of dilution to the diluted earnings per share until the diluted earnings per share reach the minimum.

    • Related reading

    Accounting Knowledge: Allowance For Additional Accounts

    Accounting teller
    |
    2010/12/18 10:38:00
    25

    Accounting Knowledge: Cost Accounting Account

    Accounting teller
    |
    2010/12/18 10:00:00
    31

    Accounting False Accounting Method: Accounting Voucher

    Accounting teller
    |
    2010/12/17 13:43:00
    71

    Budgetary Balance Sheet

    Accounting teller
    |
    2010/12/17 13:42:00
    209

    Budget Cash Flow Statement

    Accounting teller
    |
    2010/12/17 13:40:00
    120
    Read the next article

    Chengdu Shoe Enterprises Connect With The World Through E-Commerce Platform

    "The market capacity of Chengdu in e-commerce will be 100 billion. With the help of net goods fair, Alibaba will link the complete e-commerce industry to Chengdu, and promote the dialogue between Chengdu and the whole western enterprises through e-commerce platform.

    主站蜘蛛池模板: 亚洲精品动漫免费二区| 天天狠天天透天干天天怕∴ | 久久久xxxx| 韩国午夜理论在线观看| 老司机67194精品线观看| 日本久久久久久久中文字幕| 国产亚洲色婷婷久久99精品| 久久免费动漫品精老司机| 91久久亚洲国产成人精品性色 | 97久久精品无码一区二区| 波多野结衣视频网址| 国产麻豆剧传媒精品国产AV| 亚洲日产综合欧美一区二区| 美女张开腿让男人桶的动态图| 欧美不卡视频在线| 国产性一交一乱一伦一色一情| 久久国产乱子免费精品| 色噜噜狠狠色综合成人网| 成年免费a级毛片| 国产偷国产偷亚洲高清在线 | 极品丝袜系列列表| 国产成人女人在线观看| 久久亚洲精品无码aⅴ大香| 能播放18xxx18女同| 娜露温泉无删减视频在线看| 亚洲色欲久久久综合网东京热 | 美女脱了内裤打开腿让人桶网站o| 性xxxxx欧美极品少妇| 亚洲黄色片在线观看| 25岁的女高中生在线观看| 污视频免费在线观看网站| 国产精品妇女一二三区| 久久精品中文字幕一区| 美女黄18以下禁止观看| 天天爱天天做天天爽| 亚洲午夜久久久精品影院| 骚虎视频在线免费观看| 巨大欧美黑人xxxxbbbb| 出轨的女人hd中文字幕| 97青青草原国产免费观看| 欧美.成人.综合在线|