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stock splits and dividends

Are both pro-rated right ??

its amazing how many time this kid of stuff slips from my head..

I don't think so....

You adjust them as though they had happened all along... (99% sure on splits- about 80% on dividends)

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just double checked "if the number of shares increase as a result of a stock dividend, stock bonus, or stock split, the EPS reflects the change retroactively to beginning of period" From FSA book page 166...

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Yeah. Stock Splits and Stock Dividends you treat as if that # of shares existed all along.

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correct - you have to apply it to all shares up to the date of the split

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Agreed. I've hit some qbank questions that have touched on this.

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110, and 200.

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100 shares outstanding Jan 1. 10% stock dividend on July 1. For EPS purposes what is the outstanding shares number? 105? 110?

100 shares outstanding Jan 1. 2:1 stock split on July 1. For EPS purposes what is the outstanding shares number? 150? 200?

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