No Time-Weighting of Contingently Issuable Shares Is Required When Computing

question 178

True/False

No time-weighting of contingently issuable shares is required when computing basic EPS.

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Definitions:

First-order

Generally pertains to the most basic or primary level of something, often used in mathematical and logical expressions indicating the initial or simplest case.

Least Squares Method

The least squares method is a statistical technique used to determine the best-fit line for a set of data, by minimizing the sum of the squares of the differences between observed and estimated values.

Best Fit

A method or line that best approximates the relationship between variables in a set of data.

Minimizes

The process of finding the lowest value of a function, often relevant in optimization problems.