Hellow guys, Welcome to my website, and you are watching Diluted EPS - an Accounting Rapper Original (Intermediate Accounting/Finance) prod by MTC Beatz. and this vIdeo is uploaded by The Accounting Rapper at 2023-01-18T15:38:55-08:00. We are pramote this video only for entertainment and educational perpose only. So, I hop you like our website.
| Name | Diluted EPS - an Accounting Rapper Original (Intermediate Accounting/Finance) prod by MTC Beatz |
| Video Uploader | Video From The Accounting Rapper |
| Upload Date | This Video Uploaded At 18-01-2023 23:38:55 |
| Video Discription | An Intermediate Accounting Diluted EPS original educational rap Written and Performed by The Accounting Rapper Music Video Shot and Edited by The Accounting Rapper Produced by MTC Beatz DOWNLOAD THE EXAMPLE PROBLEM HERE: https://docs.google.com/document/d/18PRXIXhtEKxhv0di7aE0TU8xYKmQFJr9/edit?usp=sharing&ouid=110789886741066430855&rtpof=true&sd=true LISTEN TO THIS SONG ON SPOTIFY: https://open.spotify.com/artist/4ssBKg92Mt8u4T7BY5ChSu?si=472v_Es4T3mH9OVuviRG8w LISTEN TO THIS SONG ON APPLE MUSIC: https://music.apple.com/us/artist/the-accounting-rapper/1663552950 SEE ALL OF MY SOCIALS HERE: https://linktr.ee/TheAccountingRapper [Chorus] Yeah we gonna learn about EPS But we’ll make it easy, don’t even stress Working through dilutive checks with finesse We gon’ make sure your exam’s a success Yeah we gonna learn about EPS But we’ll make it easy, don’t even stress Working through dilutive checks with finesse We gon’ make sure your exam’s a success [Verse 1- Intro] Yeah we talkin’ EPS so go ‘head, take a seat Instead of reading off a powerpoint come listen to this beat First thing we need to know- is it simple or complex? If the structure’s looking tricky we ‘gon have to make some checks [Verse 2- Basic EPS] Every public company reports the basic computation And investors want this number high, unlike their inflation We gon’ take net income from continued operations And subtract the dividends from the preferred population If (stock is) cumulative, do it even if they’re not declared We need our profit numbers to be accurate when they’re compared Our denominator here is just a little more demanding Need the weighted average number of the common shares outstanding Yeah you gotta weight by day, and the treasury don’t count Stock splits and dividends are gonna change up your amounts That’s your basic EPS but we about to start the fun Cuz we got 4 potential culprits of dilution ‘fore we done because it’s… [Chorus] Yeah we gonna learn about EPS But we’ll make it easy, don’t even stress Working through dilutive checks with finesse We gon’ make sure your exam’s a success Yeah we gonna learn about EPS But we’ll make it easy, don’t even stress Working through dilutive checks with finesse We gon’ make sure your exam’s a success [Verse 3- Convertible Preferred Stock] First up are the preferred shares that we might convert If we turn ‘em into common then those dividends revert Like a freestyle with Juice Wrld it’s coming off the top And on the bottom use the ratio to add the shares you swapped [Verse 4- Convertible Bonds] When we’re converting bonds we’re saving on the interest expense Did they amortize a premium or discount? Better check! Add it to the top but make sure it’s net-of-tax And on the bottom it’s just like preferred- add them shares back [Verse 5- Stock Options] Before we start with options we need a preliminary test The strike price gotta be lower than the market to make sense Pretend they’re issued and you’re using market price to buy some back Net shares will hit the bottom- I ain’t talkin Freddie Mac [Verse 6- Contingent Issuances] Last thing on our plate we gotta check contingencies Whatever metric that they use- is it met sufficiently? If it is then go and add the issued shares below the line And after all of these dilutive calculations EPS is looking FINE [Chorus] Yeah we gonna learn about EPS But we’ll make it easy, don’t even stress Working through dilutive checks with finesse We gon’ make sure your exam’s a success Yeah we gonna learn about EPS But we’ll make it easy, don’t even stress Working through dilutive checks with finesse We gon’ make sure your exam’s a success |
| Category | Education |
| Tags | accounting | accountant | cpa | big4 | public | publicaccounting | intro | financial | finance | managerial | cost | tax | audit | intermediate | advanced | statement | income | loss | net | balancesheet | balance | cash | cashflows | debit | credit | college | class | test | exam | university | gaap | study | semester | spring | eps | earnings per share | 2023 | diluted | dilutive | learning | educational | calculate | intermediate accounting | accounting major | finance major | annual report | 10k | filing | sec |
