与 «DILUTIVE»相关的英语书籍
在以下的参考文献中发现
dilutive的用法。与
dilutive相关的书籍以及同一来源的简短摘要提供其在 英语文献中的使用情境。
For potentially dilutive securities to be used in DEPS computations, such
securities must be dilutive, (i.e., decrease earnings per share or increase a loss
per share). Flowchart II outlines the major tests and related procedures to be
followed ...
2
Intermediate Accounting: Financial Reporting and Analysis
LO1 Understand how to account for dilutive securities. dilutive securities financial
instruments that do not represent common stock when they are issued but could
become common stock at a future time and have the potential to affect earnings ...
Curtis L. Norton, Michael A. Diamond, Donald P. Pagach, 2006
3
Bond Credit Analysis: Framework and Case Studies
These instruments are referred to as "dilutive securities" because they can dilute
the earnings per share since they can increase the number of shares outstanding
. When there are dilutive securities that do in fact result in the dilution of ...
Frank J. Fabozzi, CFA, 2001
4
Adv Accounting: For Ca Ipcc Exm
Dilutive Potential Equity Shares Potential equity shares should be treated as
dilutive when, and only when, their conversion to equity shares would decrease
net profit per share from continuing ordinary operations. Example : The basic ...
5
Adv Acctg Vol 1 (For Ca Pcc)
Dilutive Potential Equity Shares Potential equity shares should be treated as
dilutive when, and only when, their conversion to equity shares would decrease
net profit per share from continuing ordinary operations. Example : The basic ...
6
OECD Tax Policy Studies The Taxation of Employee Stock Options
refers to the market price rather than the acquisition price of TOPCO shares,
irrespective of the way TOPCO actually procures the financial instruments (i.e.
issue new shares in the case of a dilutive plan). However, since this would
represent a ...
As a practical matter, however, a simple average of last six months weekly
closing prices are usually adequate for use in computing the average price. 37.
Options and other share purchase arrangements are dilutive when they would
result in ...
8
Wiley CPA Exam Review 2012, Financial Accounting and Reporting
Diluted EPS measures the performance of the entity over the reporting period (
same as basic EPS) while also taking into account the effect of all dilutive
potential common shares that were outstanding during the period. a. One
difference ...
O. Ray Whittington, Patrick R. Delaney, 2011
9
International Financial Reporting Standards: A Practical Guide
TABLE 32.2 Dilutive Potential Ordinary Shares and Their Effect on the Weighted
Average Number of Shares * The control earnings per share used to determine
the dilutive effect and sequence of dilution is calculated as follows: Profit from ...
Hennie van Greuning, Darrel Scott, Simonet Terblanche, 2011
10
Principles of Generally Accepted Accounting Practice
Basic earnings are used as a control to determine whether potential ordinary
shares are dilutive or anti-dilutive (see section 12.4.1). Potential ordinary shares
are anti-dilutive when their conversion would lead to an increase in earnings per
...
G. K. Everingham, J. E. Kleynhans, L. C. Posthumus, 2007
包含词语«DILUTIVE»的新条目
找出国内和国际出版社所讨论的内容，以及词语
dilutive在以下新条目的上下文中是如何使用的。
Intellipharmaceutics Updates Status of Tentative Approvals of …
... including the current status of our product development programs, on capital availability, the potential dilutive effects of any future financing ... «Nasdaq, 七月 15»
Chesapeake Energy Corporation (CHK) Stock Update - Bidness Etc
Speaking at the Sanford C. Bernstein Strategic Decisions Conference in New York in May, Mr. Lawler said he saw no dilutive event disrupting ... «Bidness ETC, 七月 15»
3 Types of Risk Facing Oil Stocks -- The Motley Fool
Not only can exchanges like this be viewed by rating agencies as a distressed exchange, but this particular exchange was highly dilutive to ... «Motley Fool, 七月 15»
Fifth Third Bancorp Names Greg Carmichael CEO Effective …
... receive dividends from its subsidiaries; (18) potentially dilutive effect of future acquisitions on current shareholders' ownership of Fifth Third; ... «MarketWatch, 七月 15»
Recent Investment Analysts' Ratings Changes for Vornado Realty …
Going forward, earnings-dilutive effect of dispositions and an anticipated rise in interest rate remain as concerns. But the spin-off of Urban Edge ... «Dakota Financial News, 七月 15»
Chemours Company (CC) Begins Its Predicted Fall - Insider Monkey
The firm said before the spin-off was completed that its regards the transaction as dilutive to parent company E I Du Pont De Nemours And Co ... «Insider Monkey, 七月 15»
Mack Cali Realty Corp Raised to "Hold" at Zacks (CLI) | WKRB News …
Although core suburban office markets remained choppy over the past quarters and there is near-term dilutive effect of disposition on earnings, ... «WKRB News, 七月 15»
Gladstone Capital Earns Neutral Rating from Analysts at National …
The discounted NAV multiple will make any use of the ATM at this time dilutive and thus the company will be forced to push the asset coverage ... «WKRB News, 七月 15»
Apartment Investment and Management Raised to Buy at Zacks (AIV …
Yet, a choppy leasing environment in some markets, earnings-dilutive effects of divestiture and expected rise in interest rate in the medium term ... «WKRB News, 七月 15»
EBay Stock Dips As PayPal Unit Starts Trading EBAY PYPLV AMZN …
That deal is expected to close in Q4 and will be slightly dilutive to PayPal's non-GAAP earnings per share for 2016, the company said in a press ... «Investor's Business Daily, 七月 15»
