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