Chapter 16 dilutive securities and earnings per share test bank. Nov 4, 2020 ยท Test Bank Chapter 16 Dilutive Securities and Earnings Per Share. The journal entry to record the compensation expense related to these options for 2015 would include a credit to the Options account for a. Description T 1. In a contingent issue agreement, the contingent shares are considered outstanding for computing diluted EPS when the earnings or market price level is met by the end of the year. CHAPTER 16 DILUTIVE SECURITIES AND EARNINGS PER SHARE CHAPTER LEARNING OBJECTIVES Describe the accounting for the issuance, conversion, and retirement of convertible securities. Contrast the accounting for share warrants and share warrants issued with other securities. c. Describe the accounting for share compensation plans. 68. Includes convertible bonds, stock warrants, options, and EPS calculations. fntm okob7 ral9ym cdxckr ai88mush 2v3ui z5nbc mkvdap ku2w 6ujnfln