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Topic: Earnings per share (

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neott
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Joined: 02 Jan 2009
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Posts: 43

Posted: 25 Mar 2009 at 03:02 \| IP Logged

I also find another thread that talked about this question, too.
http://www.cpanet.com/cpa_forum/forum_posts.asp?TID=17417&am p;PN=1&TPN=1

Edited by neott on 25 Mar 2009 at 03:19

TaxProfMom
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Joined: 19 Mar 2010
Location: United States
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Posts: 112

Posted: 23 Mar 2011 at 00:42 \| IP Logged

Here's how I remember it - it's net income available to common
shareholders. So preferred dividends declared (whether paid or unpaid) for
that year are subtracted. Preferred cum dividends are deducted whether
declared or not because they are "set aside" and not available for c/s owners.

Hope this helps!

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