When calculating earnings per share, dividends declared on noncumulative preferred stock, but not paid, should be

A) added to net income in the earnings per share numerator.
B) accrued in the earnings per share numerator when paid.
C) deducted from net income in the earnings per share numerator.
D) deferred from the earnings per share numerator until paid.


C

Business

You might also like to view...

Explain, with an example, how eco-efficiency can be implemented on an individual and a business scale.

What will be an ideal response?

Business

List the circumstances that can lead to termination by impossibility of performance

What will be an ideal response?

Business

Under the UPA, a partner's ownership interest in any specific item of partnership property is that of a:

a. joint tenant. b. tenant in common. c. tenant in partnership. d. tenant by the entireties.

Business

Reserve requirements that force banks to keep a certain fraction of their deposits as reserves and restrictions on the interest rates that can be paid on deposits have been the major forces behind financial innovation

Indicate whether the statement is true or false

Business