When Computing Diluted Earnings Per Share, Convertible Securities Are

question 139

Multiple Choice

When computing diluted earnings per share, convertible securities are:

• A)Recognized only if they are anti-dilutive.
• B)Recognized only if they are dilutive.
• C)Recognized whether they are dilutive or anti-dilutive.
• D)Ignored.

---

Definitions:

Double Time

A rate of pay that is twice the standard rate, often paid for overtime work.

Time and a Half

A rate of pay that is 1.5 times the employee's regular hourly rate, often paid for overtime work.

OASDI

An acronym for Old-Age, Survivors, and Disability Insurance, a comprehensive federal benefits program in the United States that provides retirement, disability, and survivors benefits.

Hospital Insurance

A type of insurance coverage that pays for medical and surgical expenses incurred by the insured in a hospital setting, often part of broader health insurance plans.