Question
When are contingently issuable shares included in basic EPS?
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Answer
Only when all conditions are satisfied.
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Question
What does Form 8-K report?
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Answer
Material events between periodic filings.
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Question
Why are potentially dilutive securities tested sequentially?
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Answer
Because each addition must still reduce diluted EPS.
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Question
How does the if-converted method treat convertible debt?
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Answer
Add common shares and add back after-tax interest.
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