Convertible debt
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會計 討論 Convertible Debt PowerPoint PPT Presentation

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會計 討論 Convertible Debt. 指導老師 : 洪聖閔. 蔡 蕎羽 01152235 林怡君 01152229 林心韻 01152227 郭元庭 01152259 郭振國 01152241. CA16-6 (EPS Concepts and Effect of Transactions on EPS)

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會計 討論 Convertible Debt

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Convertible debt

會計討論Convertible Debt







Convertible debt


(EPS Concepts and Effect of Transactions on EPS)

Chorkina Corporation , a new audit client of yours , has notreported earnings per share data in its annual reports to shareholders in the past.

The treasurer, Beth Botsford, requested hat you furnish information about the reporting of earnings per share data in the current year’s annual report in accordance with IFRS.

Convertible debt


Convertible debt

(a)Define the term ”earnings per share” as it applies to a corporation with a capitalization structure composed of only one class of ordinary shares. Explain how earnings per share should be computed and how the information should be disclosed in the corporation’s financial statement.

Net income - preference dividends


Weight-Average share outstanding

Convertible debt

A 公司於2010年1月1號有流通在外股票120,000股,並於5月1日發行30,000普通股,7月1日購買10000普通股

Convertible debt

  • (b)Discuss the treatment, if any, that should be given to each of the ollowing items in computing earnings per share of ordinary shares for financial statement reporting.

Convertible debt

(1.)Outstanding preference shares issued at a premium with a par value liquidation right.


Convertible debt

(b)2.The exercise at a price below market value but above book value of an ordinary share option issued during the current fiscal year to officers of the corporation.

Convertible debt

  • 當行使價格 < 股票市價

  • → 選擇權行使時

  • 流通在外普通股股數(潛在的普通股股數)↑

  •   將會產生稀釋效果,減少每股盈餘

Convertible debt

舉例 (庫藏股票法)

Convertible debt


The replacement of a machine immediately prior to the close of the current year at a cost 20% above the original cost of the replaced machine. The new machine will perform the same function as the old machine that was sold for its book value.


Convertible debt

(4.) The declaration of current dividends on cumulative preference shares.

  • 特別股的股利應在計算每股盈餘(EPS)時從Net Income中扣除且只減當年的股利。

  • 特別股分為累積(cumulative)和非累積(non-cumulative)特別股,若是累積特別股則無論是否有宣告都需從Net Income中扣除當年的股利,而若是非累積特別股則需要宣告才能扣除。

Convertible debt

(5)The acquisition of some of the corporation’s outstanding ordinary shares during the current fiscal year. The shares were classified as treasury shares.


平均股數減少影響分母變小 EPS變大

Convertible debt

(6)A 2-for-1 share split of ordinary shares during the current fiscal year


Convertible debt

(7) A provision (準備金)created out of retained earnings for a contingent liability(或有負債)from a possible lawsuit(訴訟).


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