📏CPA EXAM PREP

Public Company Reporting and Earnings

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Question

When are contingently issuable shares included in diluted EPS?

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Answer

When the conditions would be met at period-end.

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Question

What public float makes a company a large accelerated filer?

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Answer

At least $700 million.

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Question

What public float makes a company a non-accelerated filer?

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Answer

Less than $75 million.

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Question

What public float range makes a company an accelerated filer?

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Answer

At least $75 million but less than $700 million.

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