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CHAPTER 16

16-1 CHAPTER 16 Dilutive Securities and Earnings Per ShareASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)TopicsQuestionsBriefExercisesExerc isesProblemsConceptsfor Analysis debtand preferred , 2, 3, 4,5, 6, 71, 2, 31, 2, 3, 4,5, 6, 7, 8,23, 2421 and , 3, 8, 94, 57, 8, 9, 2611, 3 , 10, 11,12, 13, 14610, 11, 121, 32, 4 Per Share(EPS) , 22, 23,25136 Determiningpotentially , 18,19, 2010, 11, 1220, 21, 2545, 7 Treasury , 7 Weightedaverage , 168, 913, 14, 15,16, 194, 5, 6,7, 8, 9 , 135, 6, 7 , 18, 19,20, 21, 22,23, 24, 266, 7, 8 * stock,Stock , 1527, 28, 298*This material is dealt with in an Appendix to the CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning Objectives BriefExercisesExercisesProblems 1. Describe the accounting for the issuance,conversion, and retirement of , 22, 3, 4, 5, 61, 2 2. Explain the accounting for convertiblepreferred , 23 3. Contrast the accounting for stock warrants and forstock warrants issued with other , 51, 7, 8, 91 4.

16-5 Questions Chapter 16 (Continued) 6. The view that separate accounting recognition should be accorded the conversion feature of convertible debt is based on the premise that there is an economic value inherent in the conversion

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