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醉清风 · 2020年03月11日

问一道题:NO.PZ2017102901000018

问题如下:

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.

讲EPS时候有说过IFRS and US GAAP区别吗

1 个答案
已采纳答案

Olive_品职助教 · 2020年03月12日

嗨,爱思考的PZer你好:


这个知识点两个准则没区别,所以这题也并不是考查区别,这个条件并不是解题的重点。


-------------------------------
努力的时光都是限量版,加油!


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