[一級(jí)財(cái)報(bào)] 計(jì)算basic EPS和diluted EPS的問(wèn)題

userxx890j 發(fā)布于:2019-07-25 14:59:24 瀏覽353次   CFA CFA一級(jí)
老師,請(qǐng)問(wèn)在計(jì)算basic EPS和diluted EPS上面,若convertible preferred stock已經(jīng)被轉(zhuǎn)成了common stock,則在計(jì)算basic EPS時(shí)是否分子仍應(yīng)該減去preferred dividend,而轉(zhuǎn)成了普通股的只會(huì)影響diluted EPS的計(jì)算,不會(huì)影響basic EPS?謝謝
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胡老師 發(fā)布于2019-07-25 15:04:15

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