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Jams
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| Posted: 24 Aug 2009 at 10:53 | IP Logged
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I am getting two different answers for wiley and becker for contingent shares.
Contingent shares are included in basic EPS?? wiley says NO for basic and YES for diluted. and becker says YES for basic EPS if they are dilutive. what's the right answer. please help me guys, i have exam in 4 days.
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jams
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Payal123
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| Posted: 24 Aug 2009 at 10:59 | IP Logged
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As far as i remember,
Contingent shares are included in Basic EPS if condition is fully satisfied.
If the condition is not fully satisfied it will be included in Diluted EPS.
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Jams
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| Posted: 24 Aug 2009 at 11:06 | IP Logged
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wiley says they never included in basic EPS, condition met doesn't matter. anyone??
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cpayesican
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| Posted: 24 Aug 2009 at 13:05 | IP Logged
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I have only used Wiley and not Becker, so I think they mention that contingent shares are to be included only in diluted EPS calculation and not in basic EPS calculation.
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Jams
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| Posted: 24 Aug 2009 at 13:17 | IP Logged
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yeah, its a little disturbing when you get two different answers. i searched on internet and i am getting info that contingent shares are included in basic EPS, if condition is satisfied. again, its on google, so i really don't know who to follow. i just hope i don't get contingent shares on exam.
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jams
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REG-84
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Topic: Contingent shares
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