Which of the following statements is TRUE regarding the reporting of earnings per share (EPS)?
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A) |
Diluted EPS must be less than or equal to basic EPS. |
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B) |
Basic EPS must be less than diluted EPS. |
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C) |
Basic EPS can be less than diluted EPS. |
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D) |
The EPS when antidilutive securities are converted into shares of common stock is less than basic EPS. |
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The correct answer was A.
Antidilutive securities are securities that would increase EPS if exercised or converted to common stock. | 
发表于 2006-4-27 16:30
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