中财英文课件：ch16 Dilutive Securities and Earnings Per Share.pptx

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2021-10-07 发布于境外
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中财英文课件：ch16 Dilutive Securities and Earnings Per Share.pptx

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PREVIEW OF CHAPTER;Describe the accounting for share compensation plans. Discuss the controversy involving share compensation plans. Compute earnings per share in a simple capital structure. Compute earnings per share in a complex capital structure.;Share Options;(at the holder’s option);To raise equity capital without giving up more ownership control than necessary.;Convertible debt is accounted for as a compound instrument. Companies use the “with-and-without” method to value compound instruments.;Implementation of the with-and-without approach: First, determine total fair value of convertible debt with both the liability and equity component. Second, determine liability component by computing net present value of all contractual future cash flows discounted at the market rate of interest. Finally, subtract liability component estimated in second step from fair value of convertible debt (issue proceeds) to arrive at the equity component. ;Accounting at Time of Issuance;Accounting at Time of Issuance;Cash 2,000,000 Bonds Payable 1,805,606 Share Premium—Conversion Equity 194,394;Settlement of Convertible Bonds;Settlement of Convertible Bonds;Settlement of Convertible Bonds;Settlement of Convertible Bonds;Settlement of Convertible Bonds;Settlement of Convertible Bonds;Settlement of Convertible Bonds;ILLUSTRATION 16-6 7;Issuer wishes to encourage prompt conversion. Issuer offers additional consideration, called a “sweetener,” to induce conversion. Sweetener is an expense of the period.;;;Describe the accounting for share compensation plans. Discuss the controversy involving share compensation plans. Compute earnings per share in a simple capital structure. Compute earnings per share in a complex capital structure.;;;;;Describe the accounting for share compensation plans. Discuss the controversy involving share compensation plans. Compute earnings per share in a simple capital structure. Compute earnings per share in a complex capital structure.;;;;;;Illustrati