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. | Lecture Intermediate accounting (IFRS 2nd edition): Chapter 16 - Kieso, Weygandt, Warfield