In Determining Earnings Per Share,interest Expense,net of Applicable Income Taxes,on

question 18

Multiple Choice

In determining earnings per share,interest expense,net of applicable income taxes,on convertible debt which is dilutive should be

• A) ignored for diluted earnings per share.
• B) added back to net income for diluted earnings per share.
• C) deducted from net income for diluted earnings per share.
• D) none of these.

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Definitions:

Alderfer's ERG Theory

A motivational theory presented by Clayton Alderfer that categorizes human needs into three groups—Existence, Relatedness, and Growth—which influence individual behavior.

McClelland's Acquired Needs Theory

A motivational theory suggesting that individuals are driven by three main needs: achievement, affiliation, and power, which they acquire over time.

Arranged Hierarchy

A system where people or groups are ranked one above the other according to status or authority.

Maslow's Hierarchy

A theory in psychology proposed by Abraham Maslow, which suggests that humans are motivated by a hierarchy of needs, starting from basic physiological needs to self-actualization.