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    Intermediate Accounting IFRS
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    Exam 19: Share-Based Compensation and Earnings Per Share
  5. Question
    When Computing Diluted Earnings Per Share, Stock Options
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When Computing Diluted Earnings Per Share, Stock Options

Question 112

Question 112

Multiple Choice

When computing diluted earnings per share, stock options:


A) Are included if they are anti-dilutive.
B) Should be ignored.
C) Are included if they are dilutive.
D) Increase the numerator while not affecting the denominator.

Correct Answer:

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