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| Name | Diluted Earnings Per Share | Convertible Preferred Shares |
| Video Uploader | Video From Edspira |
| Upload Date | This Video Uploaded At 20-11-2023 14:56:01 |
| Video Discription | Preferred stock can affect the calculation of basic earnings per share (EPS) because preferred dividends are subtracted from net income when calculating earnings per share. But CONVERTIBLE preferred stock can also affect DILUTED earnings per share if those convertible preferred shares are convertible into common shares. To calculate diluted earnings per share when there are convertible preferred shares outstanding, you need to do two things: (1) Don't subtract preferred dividends for the convertible preferred shares from net income in the numerator of the diluted EPS equation (with diluted EPS, you're assuming the preferred shareholders would have converted their shares to common shares, and thus the company wouldn't have had to pay preferred dividends) (2) Add the number of common shares that the preferred shareholders will be receiving (with diluted EPS, you assume the preferred shareholders would have converted their preferred shares to common shares at the beginning of the period, and that the company issued new common shares to satisfy the conversion) — Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS * http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *https://www.patreon.com/prof_mclaughlin — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT * https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST * Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725 * Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc * Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK * https://www.tiktok.com/@prof_mclaughlin — ACCESS INDEX OF VIDEOS * https://www.edspira.com/index — CONNECT WITH EDSPIRA * Facebook: https://www.facebook.com/Edspira * Instagram: https://www.instagram.com/edspiradotcom * LinkedIn: https://www.linkedin.com/company/edspira — CONNECT WITH MICHAEL * Twitter: https://www.twitter.com/Prof_McLaughlin * LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin — ABOUT EDSPIRA AND ITS CREATOR * https://www.edspira.com/about/ * https://michaelmclaughlin.com |
| Category | Education |
| Tags | diluted earnings per share convertible preferred shares | diluted eps | diluted earnings per share | diluted eps if converted method | diluted eps convertible preferred shares | diluted eps convertible preferred stock | eps convertible preferred stock |
