Listed Below Are Five Terms Followed by a List of Phrases

Multiple Choice

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.
-If-converted method

A) Assumption used for options, rights, and warrants.
B) Dual presentation of EPS does not apply.
C) Applies to both convertible debt and convertible equity securities.
D) Approximation of EPS assuming potential common shares became common stock.
E) Add after-tax interest to EPS numerator.