Dilutive Securities   Term Paper ID:44284 Click to get this paper

Essay Subject: This is a memo explaining how to access the FASB ASC and answering three ...... More...

2 Pages / 450 Words 2 sources, 2 Citations, APA Format $8.00 Return to List of Papers

Paper Abstract: This is a memo explaining how to access the FASB ASC and answering three questions on dilutive securities, operating flows, and investing and financing cash flows. Paper Introduction: MemorandumTo Susan MooreFrom Katherine FimoDate October Re Accessing FASB ASCPer your request I have developed instructions on how you can access theFASB\'s Accounting Standards Codification ASC In this memo you willalso find the answers to your questions on the sequence in which dilutivesecurities should be considered the definition of operating activities inthe Statement of Cash Flows and some examples of operating investing andfinancing cash flows To access the FASB ASC you can click on the URLhttps www fasb org store subscriptions fasb Text of the Paper: The entire text of the paper is shown below. However, the text is somewhat scrambled. We want to give you as much information as we possibly can about our papers and essays, but we cannot give them away for free. In the text below you will find that while disordered, many of the phrases are essentially intact. From this text you will be able to get a solid sense of the writing style, the concepts addressed, and the sources used in the research paper. Potentially dilutive securities need to be handled so that no antidilutive securities are inadvertently included. Inflowsinclude an influx of money from sales, dividend investments,loan/investment interest, and sales of traded securities (Gordon).Outflows include outlays of money to suppliers, employees (for wages),insurers, government (for taxes), lenders, and for purchase of securities(Gordon).Examples of investing cash flows include any cash that comes in from thesale of assets or that is spent on investments or acquisitions. Financingcash flows would be cash that comes in as a result of issuing debt andequity, dividends, or repayment of debts. MemorandumTo: Susan MooreFrom: Katherine FimoDate: October 9, 2 9Re: Accessing FASB ASCPer your request, I have developed instructions on how you can access theFASB's Accounting Standards Codification (ASC). Options and warrants are considered first,then convertible securities ("Earnings per Share," n.d.). You can then login usingthe link on the web page that comes up. (2 9). In this memo, you willalso find the answers to your questions on the sequence in which dilutivesecurities should be considered, the definition of operating activities inthe Statement of Cash Flows, and some examples of operating, investing, andfinancing cash flows.To access the FASB ASC, you can click on the URLhttps://www.fasb.org/store/subscriptions/fasb/new and enter your e-mailaddress to register for the fee-based professional view or the free basicview. Allsecurities after that are antidilutive and should be ignored in furthercalculations ("Earnings per Share," n.d.).Operating activities are defined in the Statement of Cash Flows in terms ofthe inflows and outflows that constitute operating cash flows. ReferencesEarnings per Share. You will create a password during registration and will then be sentan order number and an account number via e-mail. Operating activities are defined in terms of their inflows and outflows (cash flows), and investing and financing cash flows identify money coming in and going out for investing and financing activities. Retrieved on October 9, 2 9 from: http://www.cbe.uidaho.edu/Acct414/Lecture_Notes_etc/SCF/Stmt%2 of%2 Cas hFlow%2 -%2 Notes.doc Retrieved on October 9, 2 9 from: https://frontpage.northseattle.edu/pbouker/ACCT253_Folder/Ch18EPS.htmGordon, T. To ensure thatno antidilutive securities are included in the EPS calculation, theincremental EPS can be computed for each potentially dilutive security, andthen the securities can be ranked from smallest to largest incremental EPSand a cumulative EPS calculated until the EPS is lower than the nexthighest security's incremental value ("Earnings per Share," n.d.). The basic view has littlefunctionality and does not include search capabilities; if you havepurchased the professional view, you can then search for information basedon keywords that you type into the search dialogue box at the top of theweb page.Potentially dilutive securities should be considered in a particular orderwhen calculating diluted EPS. (n.d.). In summary, the FASB ASC can be accessed online as indicated in the text above. The Statement of Cash Flows. If this paper is not what you are looking for, you can search again: Search for: or Click here to request an essay written just for you.