Overview

if-converted method


'if-converted method' can also refer to...

 

More Like This

Show all results sharing this subject:

  • Accounting

GO

Show Summary Details

Quick Reference

In the USA, the method used for determining the dilution of convertible securities that are not common stock equivalents in the calculation of fully diluted earnings per share. The assumption is made that the securities are converted at the beginning of the year or the issue date if later.

Subjects: Accounting.


Reference entries

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.