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7 Cards in this Set

  • Front
  • Back
Complex capital structures require all of the following disclosures except
the effect of conversions before year-end
The treasury stock method of computing incremental shares applies to
stock options and warrants
The weighted average number of shares outstanding is affected by all of the following except
stock warrants
Accounting for stock option plans must be based on
the fair value method.
The issuance of warrants arises under all of the following situations except to
give bondholders the preemptive right to purchase additional stock
When convertible debt is retired,
either a gain or a loss on retirement is recognized
At the time convertible bonds are converted into stock,
the book value of the bonds is transferred to paid-in capital accounts.