Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.
-Issuance of new shares
A)Decrease in the EPS numerator.
B)Time-weighted increase in the basic EPS denominator.
C)Does not affect and is not affected by EPS calculations.
D)Potentially dilutive debt.
E)Time-weighted decrease in the basic EPS denominator.

Question

Quizplus · Accepted Answer

Issuance of new shares results in a time-weighted increase in the basic earnings per share (EPS) denominator, as more shares are outstanding for a portion of the period, which is considered in the calculation of EPS.

Listed Below Are Five Terms Followed by a List of Phrases