标题: stock splits and dividends [打印本页] 作者: brk1yn 时间: 2011-7-11 18:41 标题: stock splits and dividends
Are both pro-rated right ??
its amazing how many time this kid of stuff slips from my head..作者: ajpheif16 时间: 2011-7-11 18:41
I don't think so....
You adjust them as though they had happened all along... (99% sure on splits- about 80% on dividends)作者: Daniel1985 时间: 2011-7-11 18:41
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...作者: sgupta0827 时间: 2011-7-11 18:41
Yeah. Stock Splits and Stock Dividends you treat as if that # of shares existed all along.作者: eagles_dare13 时间: 2011-7-11 18:41
correct - you have to apply it to all shares up to the date of the split作者: kmf229 时间: 2011-7-11 18:41
Agreed. I've hit some qbank questions that have touched on this.作者: pacmandefense 时间: 2011-7-11 18:41
110, and 200.作者: siavosh 时间: 2011-7-11 18:41
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?
