haku: @author Miceli, M. / yhteensä: 3
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| Tekijä: | Shohet, J. Miceli, M. |
| Otsikko: | Earnings per share and bank questions |
| Lehti: | Journal of Accountancy
1989 : OCT, VOL. 168:4, p. 29-30, 32, 35 |
| Asiasana: | EARNINGS PER SHARE BANKING DEBENTURES |
| Kieli: | eng |
| Tiivistelmä: | Review of solutions to problems arising from earnings per share and banking. Callable debentures: need for convertible debentures to be included when computing earnings per share. Conversion price of debentures for computing diluted earnings per share. Convertible debentures held by federal government. Warrants outstanding for less than 3 months. 5-year options as common stock equivalents. Net loss per share with subsequent granting of stock options. Stock dividend declared, but not paid at balance sheet date. Bank loan disclosures. Bank's gain on sale of old coins. |
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