Skill stockholders-equity ל-Claude

מתי להשתמש

כשמישהו אומר: "Treasury stock", "EPS", "Basic/Diluted", "APIC", "Retained earnings", "AOCI", "ASC 260", "If-Converted".

הוראות עבודה

Treasury Stock — Cost Method:

רכישה:
Dr. Treasury Stock (at cost)       $XXX
    Cr. Cash                               $XXX

ביטול:
Dr. Common Stock (par)             $X
Dr. APIC                           $XXX
Dr. RE (if excess)                 $XXX
    Cr. Treasury Stock                     $XXX

Basic EPS (ASC 260-10-45-10):

= (Net Income − Preferred Dividends) / Wtd Avg Basic Shares

Diluted EPS:

Options/Warrants → Treasury Stock Method:
  Net Dilutive Shares = Options − (Proceeds ÷ Avg Price)

Convertibles → If-Converted Method (post-ASU 2020-06):
  + After-tax Interest / Shares from conversion

בדוק Antidilutive: אם מגדיל EPS → Exclude

כללי עבודה

• Reference First — ASC 260-10-45-10
• Preferred Dividends: נכה מ-Numerator
• Disclaimer בסיום