CE14.3
CHAPTER 15
Dilutive Securities and Earnings Per Share
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Convertible debt 1, 2, 3, 4, 1, 2, 3 1, 2, 3, 4, 5, 6, 2 1
and preferred stock. 5, 6, 7 24, 25,
15-1-1102Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, 2. Warrants and debt. 2, 3, 8, 9 4, 5 7, 8, 9 1 1, 3
3. Stock options, restricted 1, 10, 11, 6, 7, 8, 9 10, 11, 12, 13, 1, 3, 4 2, 4
stock. 12, 13, 14
14, 15
4. Earnings Per Share 18, 24
(EPS)—terminology.
5. EPS—Determining 19, 20, 21 13, 14, 15 22, 23, 27 5, 6
potentially dilutive
securities.
6. EPS—Treasury stock 22, 23 16 28 5 5, 6
method.
7. EPS—Weighted- 16, 17 11, 12 15, 16, 17, 5, 6, 7,
average computation. 18, 21 8, 9
8. EPS—General 24, 25 10, 13 5, 6
objectives.
9. EPS—Comprehensive 26 19, 20, 21, 22, 5, 7, 8, 9
calculations. 23, 24, 25, 26,
27, 28
10. EPS—Contingent 16 27 9
shares.
*11. Stock appreciation 17 29, 30
rights.
*This material is dealt with in an Appendix to the chapter.
15-1-1102Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
, Assignment Classification Table (By Learning Objective)
Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking
1. Describe the accounting 1, 2, 4, 5, 6, 7 1, 2, 3 1, 2, 3, 4, 5, 1, 2 1
for the issuance, 6
conversion, and
retirement of convertible
securities.
2. Contrast the accounting 3, 8, 9 4, 5 1, 7, 8, 9 1 1, 3
for stock warrants with
stock rights.
3. Describe the accounting 10, 11, 12, 13, 6, 7, 8, 9 10, 11, 12, 1, 3, 4 2, 4
and reporting for stock 14, 15 13, 14
compensation plans.
4. Compute basic earnings 16, 17 10, 11, 12, 13 15, 16, 17, 6, 7, 8, 9 5
per share. 18, 19, 20,
21
5. Compute diluted earnings 18, 19, 20, 21, 14, 15, 16 22, 23, 24, 5, 7, 8 5, 6
per share. 22, 23, 24, 25 25, 26, 27,
28
*6. Explain the accounting for 17 29, 30
stock-appreciation rights
plans.
*7. Compute earnings per 26 5, 9
share in a complex
situation.
Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 14-1-1103
CHAPTER 15
Dilutive Securities and Earnings Per Share
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Convertible debt 1, 2, 3, 4, 1, 2, 3 1, 2, 3, 4, 5, 6, 2 1
and preferred stock. 5, 6, 7 24, 25,
15-1-1102Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, 2. Warrants and debt. 2, 3, 8, 9 4, 5 7, 8, 9 1 1, 3
3. Stock options, restricted 1, 10, 11, 6, 7, 8, 9 10, 11, 12, 13, 1, 3, 4 2, 4
stock. 12, 13, 14
14, 15
4. Earnings Per Share 18, 24
(EPS)—terminology.
5. EPS—Determining 19, 20, 21 13, 14, 15 22, 23, 27 5, 6
potentially dilutive
securities.
6. EPS—Treasury stock 22, 23 16 28 5 5, 6
method.
7. EPS—Weighted- 16, 17 11, 12 15, 16, 17, 5, 6, 7,
average computation. 18, 21 8, 9
8. EPS—General 24, 25 10, 13 5, 6
objectives.
9. EPS—Comprehensive 26 19, 20, 21, 22, 5, 7, 8, 9
calculations. 23, 24, 25, 26,
27, 28
10. EPS—Contingent 16 27 9
shares.
*11. Stock appreciation 17 29, 30
rights.
*This material is dealt with in an Appendix to the chapter.
15-1-1102Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
, Assignment Classification Table (By Learning Objective)
Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking
1. Describe the accounting 1, 2, 4, 5, 6, 7 1, 2, 3 1, 2, 3, 4, 5, 1, 2 1
for the issuance, 6
conversion, and
retirement of convertible
securities.
2. Contrast the accounting 3, 8, 9 4, 5 1, 7, 8, 9 1 1, 3
for stock warrants with
stock rights.
3. Describe the accounting 10, 11, 12, 13, 6, 7, 8, 9 10, 11, 12, 1, 3, 4 2, 4
and reporting for stock 14, 15 13, 14
compensation plans.
4. Compute basic earnings 16, 17 10, 11, 12, 13 15, 16, 17, 6, 7, 8, 9 5
per share. 18, 19, 20,
21
5. Compute diluted earnings 18, 19, 20, 21, 14, 15, 16 22, 23, 24, 5, 7, 8 5, 6
per share. 22, 23, 24, 25 25, 26, 27,
28
*6. Explain the accounting for 17 29, 30
stock-appreciation rights
plans.
*7. Compute earnings per 26 5, 9
share in a complex
situation.
Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 14-1-1103
