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Intermediate Accounting
Curtis L. Norton, Northern Illinois University
Michael Diamond, University of Southern California
Donald Pagach, North Carolina State University
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Learning Objectives
Chapter 18: Dilutive Securities and Earnings per Share
- Understand how to account for dilutive securities.
- Identify two methods of accounting for stock options.
- Calculate the earnings per share in a simple capital structure.
- Calculate the earnings per share in a complex capital structure.
- Understand the analysis issues related to earnings per share.
- Understand the cash flow presentation of earnings.
- Develop a statement of stockholders' equity.
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