NO.PZ2023081403000024
问题如下：
Q. A company with no debt or convertible securities issued publicly traded common stock three times during the current fiscal year. Under both IFRS and US GAAP, the company’s:选项：
A.basic EPS equals its diluted EPS. B.capital structure is considered complex at year-end. C.basic EPS is calculated by using a simple average number of shares outstanding.解释：
A is correct. Basic and diluted EPS are equal for a company with a simple capital structure. A company that issues only common stock, with no financial instruments that are potentially convertible into common stock has a simple capital structure. Basic EPS is calculated using the weighted average number of shares outstanding.
影响EPS是否被稀释的因素有三，一是convertible preferred； 二是convertible debt； 三是options/warrants。题目中只提到了前两个因素，没有提第三个因素是否存在，那如果存在第三个因素，EPS不还是会被稀释吗？为什么不考虑第三个因素呢？如果是计算题，没有提到的因素不考虑，这是正常思路，但这个不是计算题，不是应该把所有因素都考虑在内才对吗？所以选项A的表述应该是basic EPS equals its diluted EPS if there is no options or warrants 才是正确的表述吧？请老师解答。
