Dilutive Securities and Earnings Per Share

Angel Pramitta Yulianda, S. Thió, Marselinus Asri
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Abstract

The purpose of this article is to discuss the proper accounting for stock-based compensation. In addition, issues related to other types of financial instruments, such as convertible securities, warrants, and contingent shares, including their effects on reporting earnings per share.
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摊薄证券和每股收益
本文的目的是讨论股票薪酬的正确会计处理。此外,与其他类型的金融工具有关的问题,如可转换证券、认股权证和或有股票,包括它们对报告每股收益的影响。
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