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Lecture Intermediate accounting (14th edition): Chapter 16 - Kieso, Weygandt, Warfield

Chapter 16 - Dilutive securities and earnings per share. After completing this chapter you should be able to: Describe the accounting for the issuance, conversion, and retirement of convertible securities, explain the accounting for convertible preferred stock, contrast the accounting for stock warrants and for stock warrants issued with other securities,. | Prepared by Coby Harmon University of California, Santa Barbara Intermediate Accounting Intermediate Accounting 14th Edition 16 Dilutive Securities and Earnings per Share Kieso, Weygandt, and Warfield Describe the accounting for the issuance, conversion, and retirement of convertible securities. Explain the accounting for convertible preferred stock. Contrast the accounting for stock warrants and for stock warrants issued with other securities. Describe the accounting for stock compensation plans under generally accepted accounting principles. Discuss the controversy involving stock compensation plans. Compute earnings per share in a simple capital structure. Compute earnings per share in a complex capital structure. Learning Objectives Debt and equity Convertible debt Convertible preferred stock Stock warrants Accounting for compensation Dilutive Securities and Compensation Plans Computing Earnings Per Share Simple capital structure Complex capital structure Dilutive Securities and Earnings Per Share Debt and Equity Stock Options Convertible Securities Preferred Stock Should companies report these instruments as a liability or equity. (at the holder’s option) Benefit of a Bond (guaranteed interest and principal) Privilege of Exchanging it for Stock Bonds which can be changed into other corporate securities are called convertible bonds. + Accounting for Convertible Debt LO 1 Describe the accounting for the issuance, conversion, and retirement of convertible securities. Desire to raise equity capital without giving up more ownership control than necessary. Obtain common stock financing at cheaper rates. Two main reasons corporations issue convertibles: LO 1 Describe the accounting for the issuance, conversion, and retirement of convertible securities. Accounting for Convertible Debt At Time of Issuance Accounting for Convertible Debt LO 1 Describe the accounting for the issuance, conversion, and retirement of convertible securities. Convertible bonds recorded as . | Prepared by Coby Harmon University of California, Santa Barbara Intermediate Accounting Intermediate Accounting 14th Edition 16 Dilutive Securities and Earnings per Share Kieso, Weygandt, and Warfield Describe the accounting for the issuance, conversion, and retirement of convertible securities. Explain the accounting for convertible preferred stock. Contrast the accounting for stock warrants and for stock warrants issued with other securities. Describe the accounting for stock compensation plans under generally accepted accounting principles. Discuss the controversy involving stock compensation plans. Compute earnings per share in a simple capital structure. Compute earnings per share in a complex capital structure. Learning Objectives Debt and equity Convertible debt Convertible preferred stock Stock warrants Accounting for compensation Dilutive Securities and Compensation Plans Computing Earnings Per Share Simple capital structure Complex capital structure Dilutive Securities and .