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How to Calculate Diluted Earnings Per Share using the Treasury Stock Method
 
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This video shows how to calculate Diluted Earnings Per Share by using the Treasury Stock Method. A comprehensive example is provided to show how the exercise of stock warrants or stock options can dilute earnings per share. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 20408 Edspira
Treasury Stock Method (Formula, Examples) | Effect of Stock Options on EPS
 
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In this video on the Treasury Stock Method, we use the treasury stock method formula to calculate the dilution of earnings per share due to Stock Options. What is Treasury Stock Method -------------------------------------------------- Treasury Stock Method method assumes that the options and warrants are exercised and the proceeds from the exercise of options and warrants are used to purchase common stock for the treasury. This results in the lowering of the denominator Treasury Stock method formula Net Increase in the number of shares = In the money Options - Shares repurchased using stock proceeds To learn more about Treasury Stock Method, you may have a look at this detailed article - https://www.wallstreetmojo.com/treasury-stock-method/
Views: 403 WallStreetMojo
Earnings Per Share: Treasury Stock Method
 
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In the video 16.03 - Earnings Per Share: Treasury Stock Method, Roger Philipp, CPA, CGMA, explains the concepts behind the treasury stock method of accounting for dilutive stock options, rights and warrants when calculating diluted earnings per share (EPS), and works through an illustrative example. Assumption #1 is that anyone with economically advantageous stock options will exercise them all by purchasing shares of common stock at the option price. Assumption #2 is that the company will then spend the funds gained from the stock option exercise on treasury stock, purchasing it at the average market price. The difference between number of shares of common stock purchased during the option exercise and the common shares repurchased as treasury stock by the company is the incremental number of shares outstanding. This number is added to the denominator, weighted average common shares outstanding, in the diluted EPS calculation. Finally, in the video lesson, Roger provides a big-picture summary of basic EPS, diluted EPS and the treasury stock method. Connect with us: Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: Okay, the third thing I want to look at now is called the Treasury Stock Method. So, with the Treasury Stock Method, this deals with options, rights, warrants. So, this is like a stock option. Let's think about a stock option, if you had a stock option, what happens? Options, warrants, you have these things that allow you to convert it, give money, and get common stock back. So, if you think about it, what are you giving me? You're giving me money. What am I giving you? Common stock. So whether it's an option, whether it's a right, whether it's a warrant, I've got to look at that and use what we call the Treasury Stock Method.
Views: 12546 Roger CPA Review
Diluted Earnings Per Share For Stock Options Using Treasury Stock Method, Formula & EPS
 
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Accounting for diluted earnings per share for stock options using the treasury stock method to determine stock options included in earnings per share, A company includes diluted earnings per share for stock options & warrants outstanding whether or not presently exercisable, unless they are antidilutive (not included), (A) Exercise Price less than Market Price (dilution increases C/S), Reduces EPS, include in diluted EPS reported on financial statement, (B) Exercise Price greater than Market Price (antidilution reduces C/S) Increases EPS, do not include in EPS reported in F/S, incremental shares based on treasury stock method: Number of shares = (market price - option price)/market price per share x number of option shares, diluted earnings per share = net income/average shares outstanding + potential incremental shares, example Corp-A Diluted Earnings per Share based on: 1-Net Income for (20X2) is $80,000, 2-Only potentially dilutive securities outstanding were 1,000 Stock Options each exercisable for (1) share Common Stock at $16 per share, Case-1: Options issued during year (20X1), Case-2: Options issued (10/1/X2), outstanding 3 mths 3-C/S outstanding during (20X2), 10,000 shares, 4-Average market price C/S during (20X2) was $40/share, detailed calculations by Allen Mursau
Views: 7409 Allen Mursau
Complex Diluted EPS: Treasury-Stock Method | Intermediate Accounting | CPA Exam FAR | Chp 16 p 7
 
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Earnings per share, simple, earnings per share, diluted earnings per share, complex earning per share, dilutive, antidilutive, weighted average number of shares, cpa exam, if converted method, warrants, stock warrants, proportional method, incremental method, stock options, stock warrant, paid-in capital, detachable, nondetachable warrant. stock rights, preemptive right, preemptive privilege, stock option, treasury method
Example BE 16-14 (Bedard Corp): Diluted EPS Stock Options (Treasury Method) Intermediate Accounting
 
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Earnings per share, simple, earnings per share, diluted earnings per share, complex earning per share, dilutive, antidilutive, weighted average number of shares, cpa exam, if converted method, Stock options, convertible securities, convertible preferred, stock, conversion feature, book value method, fair value, induced conversion, convertible debt
How to Calculate Diluted Earnings Per Share using the Treasury Stock Method (SHORTCUT APPROACH!)
 
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This video shows how to calculate Diluted Earnings Per Share using the Treasury Stock Method and a very useful shortcut. The shortcut is as follows: simply increase the denominator by the number generated by the following equation: [(Market Price - Option Exercise Price)/Market Price] * the number of options Here's a link to a more detailed explanation of the Treasury Stock Method for calculating Diluted Earnings Per Share: https://youtu.be/RyoE1bKHdco Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 5531 Edspira
75 Stock Options
 
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Views: 3 MOOC Free
Exotic options: Asian option (FRM T3-46)
 
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[my xls is here https://trtl.bz/2Av3F1Y] Asian options are path-dependent: their value depends on the average of the stock price during the life of the option. There are two basic variations: an average price option pays the difference between the average stock price and the exercise price; e.g., the payoff of an average price call option = max[0, S(average) - K]. An average strike option pays the difference between the final price and the average price; e.g., the payoff of an average strike call = max[0, 0, S(T) - S(average)].
Views: 723 Bionic Turtle
Calculating Option Returns Using the Ellman Calculator
 
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Learn how to calculate option profit, upside potential and downside protection all on one spreadsheet. For more information on this topic, visit the link below: http://www.thebluecollarinvestor.com/covered-call-writing-using-the-multiple-tab-of-the-ellman-calculator/ By Clicking Add To Favorite Button Below. You Gain Immediate Access To This Video At Anytime!! -------------- JUST RELEASED (11/2014) Alan Ellman's Selling Cash-Secured Puts (book 5) Using stocks and stock options to develop a low-risk, wealth-building strategy for retail investors. http://www.thebluecollarinvestor.com/alan-ellmans-selling-cash-secured-puts/ Alan Ellman’s e-Book Selling Cash-Secured Puts For Beginners This e-book is an overview of how to sell cash-secured puts to develop a low-risk, wealth-building strategy for retail investors http://www.thebluecollarinvestor.com/alan-ellmans-e-book-selling-cash-secured-puts-for-beginners/ Get your copy of Alan Ellman's Complete Encyclopedia for Covered Call Writing from Amazon today: http://amzn.to/Nx2Zqk Subscribe to the weekly BCI Newsletter http://www.thebluecollarinvestor.com/subscribe Want Alan's "Ellman 2014 Calculator?" Let him know and it's yours. Simply go to http://www.TheBlueCollarInvestor.com/Free-Resources … or send an email to [email protected] and put Ellman Calculator in the subject line. Pick up your copy of "Stock Option Investing for Students," Alan's recently released, 4th book on Investing, and required course reading at a major, US University. http://amzn.to/1iwndWk Follow Alan on Facebook http://www.Facebook.com/TheBlueCollarInvestor … or Twitter @TheBCInvestor Read Alan's weekly articles at http://www.TheBlueCollarInvestor.com/blog For more info on the Beginners Corner visit, http://www.thebluecollarinvestor.com/beginners-corner Get details about the BCI membership program at http://www.thebluecollarinvestor.com/membership
Views: 7281 Alan Ellman
Bootstrapping
 
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Calculation of the theoretical Treasury spot rate curve using bootstrapping and the value of a bond using spot rates.
Views: 28334 EduPristine
Wall St. Training: Treasury Dilutive Options Part 1
 
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Wall St. Training's Instructor, Hamilton Lin explains how to account for diluted shares outstanding using the treasury method of adjustment. This course is offered FREE for six months at: http://www.wstselfstudy.com Register for this course FREE at: http://www.wstselfstudy.com/register ***YOUTUBE VISITORS ONLY*** 10% off any online course, use Discount code: youtube http://www.wstselfstudy.com Wall St. Training Self-Study provides online, video-based, self-study financial modeling training solutions to Wall Street. Our interactive course modules are Excel-based and specialize in advanced and complex financial modeling, valuation modeling, investment banking, mergers & acquisitions and leveraged buyout training topics. Enhance your skills and master the content required by Wall Street investment banks, M&A, research, asset management, credit, and private equity firms.
Views: 3523 wstss
76 Treasury Stock Method
 
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Views: 68 MOOC Free
Wall St. Training: Treasury Dilutive Options Part 2
 
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Wall St. Training Instructor, Hamilton Lin explains how to account for diluted shares outstanding using the treasury method of adjustment. This course is offered FREE for six months at: http://www.wstselfstudy.com Register for this course FREE at: http://www.wstselfstudy.com/register ***YOUTUBE VISITORS ONLY*** 10% off any online course, use Discount code: youtube http://www.wstselfstudy.com Wall St. Training Self-Study provides online, video-based, self-study financial modeling training solutions to Wall Street. Our interactive course modules are Excel-based and specialize in advanced and complex financial modeling, valuation modeling, investment banking, mergers & acquisitions and leveraged buyout training topics. Enhance your skills and master the content required by Wall Street investment banks, M&A, research, asset management, credit, and private equity firms.
Views: 1965 wstss
Stock Options | Intermediate Accounting | CPA Exam FAR | Chp 16 p 4
 
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stock options, convertible securities, convertible preferred stock, conversion feature, book value method, fair value, induced conversion, convertible debt warrants, stock warrants, proportional method, incrementable, stock options, stock warrant, paid-in capital, detachable, nondetachable warrant. stock rights, preemptive right, preemptive privilege, stock option, compensation expense, restricted stocks, unearned compensation, employee stock purchase plan, grant date, exercise date, exercise price
Treasury stock example
 
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Treasury stock and share buyback accounting. How does it work, and how does it affect the financial statements? In this video we show how purchases of treasury stock (or “share buybacks”) affect the cash flow statement and the balance sheet, we walk through the accounting for both share buybacks as well as re-issuing shares, and discuss the effect of share buybacks on earnings per share. All of this in the context of a real-life example, so this goes beyond just the textbook explanation! Philip de Vroe (The Finance Storyteller) aims to make strategy, finance and leadership enjoyable and easier to understand. Learn the business vocabulary to join the conversation with your CEO at your company. Understand how financial statements work in order to make better stock market investment decisions. Philip delivers training in various formats: YouTube videos, classroom sessions, webinars, and business simulations. Connect with me through Linked In!
Diluted Earnings Per Share For Stock Warrants Using Treasury Stock Method, Formula & EPS
 
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Accounting for diluted earnings per share for stock warrants using the treasury stock method to determine stock warants included in earnings per share, A company includes diluted earnings per share for stock options & warrants outstanding whether or not presently exercisable, unless they are antidilutive (not included), (A) Exercise Price less than Market Price (dilution increases C/S), Reduces EPS, include in diluted EPS reported on financial statement, (B) Exercise Price greater than Market Price (antidilution reduces C/S) Increases EPS, do not include in EPS reported in F/S, incremental shares based on treasury stock method: Number of shares = (market price - warrant price)/market price per share x number of warrant shares, diluted earnings per share = net income/average shares outstanding + potential incremental shares, Warrant may require other than cash exchanged for stock such as debt securities & becomes complex, example based on cash purchase using stock warrant, example Corp-A Diluted Earnings per Share based on: 1-Net Income for (20X2) is $80,000, 2-Only potentially dilutive securities outstanding were 1,000 Stock Warrants each exercisable for (2) shares Common Stock at $22 per share, Case-1: Warrants issued during year (20X1), Case-2: Warrants issued (4/1/X2), outstanding 9 mths, 3-C/S outstanding during (20X2), 10,000 shares, 4-Average market price C/S during (20X2) was $40/share, detailed calculations by Allen Mursau
Views: 2004 Allen Mursau
2015- CFA Level I- Income Statement- Diluted EPS using Treasury Stock Method
 
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FinTree website link: http://www.fintreeindia.com FB Page link :http://www.facebook.com/Fin... We love what we do, and we make awesome video lectures for CFA and FRM exams. Our Video Lectures are comprehensive, easy to understand and most importantly, fun to study with! This Video lecture was recorded by our popular trainer for CFA, Mr. Utkarsh Jain, during one of his live CFA Level I Classes in Pune (India).
EPS dilutive effect of options ACC411 CH21
 
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Using the treasury stock method to determine the dilutive effects of stock options.
Views: 239 Anthony Carro
Diluted Earnings Per Share (Antidilution EPS For Stock Warrants & Options, How To Calculate)
 
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Accounting and calculating anti-diluted earnings per share for stock warrants (stock options) using the treasury stock method to determine stock warants included in earnings per share, A company includes diluted earnings per share for stock options & warrants outstanding whether or not presently exercisable, unless they are antidilutive (not included), (A) Exercise Price less than Market Price (dilution increases C/S), Reduces EPS, include in diluted EPS reported on financial statement, (B) Exercise Price greater than Market Price (antidilution reduces C/S) Increases EPS, do not include in EPS reported in F/S, incremental shares based on treasury stock method: Number of shares = (market price - warrant price)/market price per share x number of warrant shares, diluted earnings per share = net income/average shares outstanding + potential incremental shares, Warrant may require other than cash exchanged for stock such as debt securities & becomes complex, Warrants inflate EPS, considered anti-dilutive & are excluded from the EPS computation, example based on cash purchase using stock warrant, Corp-A Earnings per Share based on: 1-Net Income for (20X1) is $500,000, 2-Stock Warrants outstanding 30,000 each exercisable for (1) share of Common Stock at $30 per share, 3-C/S outstanding during (20X1), 100,000 share,4-Average market price C/S during (20X1) was $25/share, detailed calculations by Allen Mursau
Views: 5699 Allen Mursau
Example BE 16-6 (Barwood Corp): Stock Options | Intermediate Accounting | CPA Exam FAR
 
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Stock options, convertible securities, convertible preferred, stock, conversion feature, book value method, fair value, induced conversion, convertible debt, Earnings per share, simple, earnings per share, diluted earnings per share, complex earning per share, dilutive, antidilutive, weighted average number of shares, cpa exam, if converted method,
Example BE 16-8 (Lutz Co): Restricted Stock | Stock Options | Intermediate Accounting | CPA Exam FAR
 
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restricted stocks, unearned compensation, employee stock purchase plan, grant date, exercise date, exercise price, warrants, stock warrants, proportional method, incremental, stock options, stock warrant, paid-in capital, detachable, nondetachable warrant. stock rights, preemptive right, preemptive privilege, stock option, compensation expense
Stock Options (Issuing, Exercising & Terminating Options, Compensation Expense, PIC Options)
 
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Accounting for stock options issued, exercised & some options terminated using the fair value pricing model which uses the stock option price rather than the stock market price as the accounting basis, using the fair value option method the stock price established by the market has no relevance for accounting, the option price is used for accounting, granting the stock options requirs recording compensation expense on the income statement and recording paid-in capital (stock options) equity account for the associated to the expense, upon exercising the options the PIC-Stock Options is reduced and transferred to common stock issued and the associated APIC-Common Stock, terminated options reduces the compensation expense & PIC-Stock Options, On (1/1/X1) Corp-A's Stock Option Included: 1-Granted options to executives to purchase 20,000 shares of $10 par Common Stock, 2-Options granted (1/1/X1) & were exercisable 2-yrs after date granted if still employeed by company, expire after 5-yrs with 2-yr vesting (service) period, 3-Option price set at $50/shr, compensation expense $800,000 based on Fair Value Pricing Model, 4-Following Stock Option activities: a. 3,000 options were terminated on (4/1/X2), employee resigned, market price C/S was $70/share, b. 12,000 options were exercised on (3/31/X3) when market price $80/shr, detailed accounting by Allen Mursau
Views: 2131 Allen Mursau
Share Options - Basic Dilution
 
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This videos discussing the impact of dilutive impact of share options on a valuation. Investment bankers can use a number of different methods in order to isolate the impact of the dilution. This videos runs through a basic dilution model. Further videos in our series go to examine the treasury method, the impact of dilution on enterprise and equity value An extract from The Complete Analyst - http://www.thecompleteanalyst.com/
Views: 412 Geoff Robinson
Stock Issue (Treasury Stock Cost Method Vs Par Value Method, T/S & APIC, Gains & Losses)
 
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Accounting for Treasury Stock comparing the Par Value Method versus Par Value Method for reacqusition (purchase) of Treasury Stock and reissuing (sale) of Treasury Stock at a gain and at a loss, for the (1) cost method the treasury stock account is maintained at the cost of reacquiring the stock, (2) par value method the treasury stock account is maintained at the par value of the common stock that was reacquired as treasury stock, for both methods an additional paid in capital account is maintained as a balancing account where gains and losses on treasury stock transactions are recorded with excess losses beyond the T/S-APIC recorded as a reduction to retained earnings, comparing the cost method and par value method by a detailed example, explained by Allen Mursau
Views: 3962 Allen Mursau
FRM: Two step binomial
 
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Here is an spreadsheet example of pricing a European call option on a stock index (e.g., Dow Jones Utility) with a two step binomial. There are two basic process steps: 1. Build forward the "tree" of asset prices, 2. Then backward induction: value the option at each node as the PROBABILITY-adjusted, discounted value of nodes after it. For more financial risk videos, visit our website! http://www.bionicturtle.com
Views: 58310 Bionic Turtle
How to Calculate Diluted Earnings Per Share using the If-Converted Method
 
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This video shows how to calculate Diluted Earnings Per Share by using the If-Converted Method. A comprehensive example is provided to demonstrate how to compute Diluted Earnings Per Share assuming that convertible debt is converted to shares of common equity. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 37300 Edspira
Examples BE 15-7 (Sprinkle) & 15-8 (Arantxa): Treasury Stock | Intermediate Accounting| CPA Exam FAR
 
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reasury stock, paid in capital treasury stock, stock compensation, retained earnings, cost method, par value ,method, gain, loss, common stock , preferred stock,Par value, no-par value, stated value, shares authorized, shares issued, shares outstanding, common stock, preferred stock, preferred stock, convertible, callable preferred, non voting, cumulative, participating, redeemable, finance growth, retained earnings, dividend policy,
Stock Options (Expired Vs Forfeited, Effect On Paid-In Capital Vs Compensation Expense)
 
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Accounting for stock options issued, exercised & some options expired versus vesting requirements not met & how the options that have expired versus forfeited thru vesting requirements not met, how these expired & forfeited stock options are treated differently, transferring expired option value to a re-titled equity account & forfeited options are a reduction to compensation expense on the income statement,using the fair value pricing model which uses the stock option price rather than the stock market price as the accounting basis, using the fair value option method the stock price established by the market has no relevance for accounting, the option price is used for accounting, granting the stock options requirs recording compensation expense on the income statement and recording paid-in capital (stock options) equity account for the associated to the expense, upon exercising the options the PIC-Stock Options is reduced and transferred to common stock issued and the associated APIC-Common Stock,Case-1: Expired options are transferred from PIC-Stock Options to PIC-Expired Stock Options (Re-titles PIC account), Case-2: Options lost thru vesting requirements not met are transferred from PIC-Stock Options to reduction to Compensation Expense on I/S, 1-Granted options to executives to purchase 10,000 shares of $5 par Common Stock, 2-Options granted (1/1/X1) & were exercisable 2-yrs after date granted if still employeed by company, with 2-yr vesting (service) period, 3-Option price set at $40/shr, compensation expense $900,000, 4-On (5/1/X3) 9,000 options were exercised, 5-The remaining 1,000 options (Case-A & B): A. Expired (1/1/X4), company set this expiration date & the employees decided not to exercise their options B. Assume that 1,000 options were attributed to one employee who did not meet the vesting requirements by leaving the company, forfeits stock option, detailed accounting by Allen Mursau
Views: 5215 Allen Mursau
Issuing Stock Warrants with Other Securities | Intermediate Accounting | CPA Exam FAR | Chp 16 p 3
 
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warrants, stock warrants, proportional method, incremental method, stock options, stock warrant, paid-in capital, detachable, nondetachable warrant. stock rights, preemptive right, preemptive privilege, stock option, compensation expense, restricted stocks, unearned compensation, employee stock purchase plan, grant date, exercise date, exercise price Stock options, convertible securities, convertible preferred stock, conversion feature, book value method, fair value, induced conversion, convertible debt
Stock Issue (Treasury Stock Cost Method, Acquire & Reissue T/S, Gains & Losses To Equity)
 
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Accounting for Treasury Stock using the Cost Method for reacqusition (purchase) of Treasury Stock and reissuing (sale) of Treasury Stock at a gain and at a loss, example (2/1) Acquired T/S (200 shrs x $40/shr), $8,000 (No gain or loss on acquiring T/S), (3/1) Reissue T/S (100 shrs x $46/shr) 4,600, (Gain: selling price $46greater thanpurchase $40), (Gains credited T/S-APIC contra-equity), (4/1) Reissue T/S (100 shrs x $24/shr),400 (Loss: selling price $24 less than purchase $40), (Loss debit T/S-APIC, reducing balance to zero remaining loss debited to R/E), Cost Method Summarized (Rules to Follow): 1-In all stock transactions, no gains or losses are shown on I/S, 2-No gain and no loss when shares are acquired, 3-Gains credited to T/S-APIC (selling price greater than purchase price), 4-Losses debited to T/S-APIC, if there is any balance in it & then debit R/E (selling price less than purchase price), that is why R/E cannot increase by share transactions, Remember T/S & T/S-APIC are contra-equity accounts: When T/S is sold at Gain or Loss for both Asset (cash) & Equity increases, T/S purchased opposite is true, detailed accounting by Allen Mursau
Views: 722 Allen Mursau
Treasury Stock
 
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The cost method of accounting for Treasury Stock.
Views: 129 Russell Jacobus
Introduction to QuantLib. Part 4: The analytical method to price an option
 
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This is the tutorial for the introduction to quantlib, part 4. In this tutorial, I will show you how to use quantlib analytical method to price a plain vanilla option The powerpoint in the video: https://drive.google.com/file/d/0B0wkmfbF7i6neVJmajF5Y2o5OUE/view?usp=sharing
Views: 2495 eefelix
Issuance of Stock | Intermediate Accounting | CPA Exam FAR | Chp 15 p 3
 
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Par value, no-par value, stated value, shares authorized, shares issued, shares outstanding, common stock, preferred stock, shareholder equity, additional paid in capital, preferred stock, treasury stock, stated value, incremental method, proportional method, stock issue for non cash consideration, underwriting cost,
MarketFest: The Treasury Map: How To Day Trade Bonds [with John Ondercin]
 
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http://marketfest.com/season22/episode-05 - WINvesting presents MarketFest (Season 22, Episode 5) - “The Treasury Map: How To Day Trade Bonds” If you’re not day trading bonds, you should be. John Ondercin from WINvesting will show you why the bond market has become one of his favorite trading instruments due to higher-than-average returns and a volatility curve that is smoother (and more predictable) than most other markets. In this exclusive presentation, you’ll learn: * How the big institutions are trading bonds and how you can beat them at their own game * Precise entries that get you into a trade just before it explodes in your direction * How to use order flow to see where the large buy and sell orders are and how to adjust your entries and exits accordingly * How to take the risk down to just a just a few ticks for a high reward/risk ratio ---------------------------------------- About The Presenter John Ondercin WINvesting John Ondercin is the Chief Trading Strategist at WINvesting.com. A full-time trader since 1999, his books include “Option Greeks in a Nutshell” and numerous courses on day trading and advanced options strategies. John has been teaching his strategies since 2005 to both new and institutional traders in 53 countries around the world. His focus is on protecting your portfolio while teaching how to create daily and monthly cash flow.
Views: 8648 MarketFest
Stock Options (Issuing & Exercising Options, Compensation Expense, Paid-In Capital Options)
 
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Accounting for stock options issued and exercised using the fair value pricing model which uses the stock option price rather than the stock market price as the accounting basis, using the fair value option method the stock price established by the market has no relevance for accounting, the option price is used for accounting, granting the stock options requirs recording compensation expense on the income statement and recording paid-in capital (stock options) equity account for the associated to the expense, upon exercising the options the PIC-Stock Options is reduced and transferred to common stock issued and the associated APIC-Common Stock, example On (11/1/1) Corp-A adopted a Stock Option Plan: 1-Granted options to executives to purchase 40,000 shares of $10 par Common Stock, 2-Options granted (1/1/X2) & were exercisable 2-yrs after date granted if still employeed by company, expire after 6-yrs with 2-yr vesting (service) period, 3-Option price set at $80/shr, compensation expense $1.2 mil based on Fair Value Pricing Model, 4-All options were exercised during (20X4): a. 30,000 shrs on (1/1/X4) when market price $134/shr, b. 10,000 shrs on (5/1/X4) when market price $154/shr, 5-Employees performed services equally in 20X2 & 20X3, detailed accounting by Allen Mursau
Views: 4355 Allen Mursau
Basic Earnings Per Share (EPS) | Intermediate Accounting | CPA Exam FAR | Chp 16 p 5
 
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Earnings per share, simple, earnings per share, diluted earnings per share, complex earning per share, dilutive, antidilutive, weighted average number of shares, cpa exam, if converted method, warrants, stock warrants, proportional method, incremental method, stock options, stock warrant, paid-in capital, detachable, nondetachable warrant. stock rights, preemptive right, preemptive privilege, stock option, treasury method
Stock Issue (Treasury Stock Par Value Method, Acquire & Reissue T/S, Gains & Losses, Equity)
 
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Accounting for Treasury Stock using the Par Value Method for reacqusition (purchase) of Treasury Stock and reissuing (sale) of Treasury Stock at a gain and at a loss, example Issued C/S (1,000 shrs x $30/shr) ... $30,000 (C/S $5 par, $30/shr market), (2/1) Acquired T/S (200 shrs x $26/shr) ... $5,20 (Gain: purchase price $26 less than $30 orig. sales price C/S), (3/1) Acquired T/S (300 shrs x $40/shr) ... $12,000 (Loss: purchase price $40 greater than $30 orig. sales price C/S),(4/1) Reissue T/S (100 shrs x $46/shr) ... $4,600 (Reissuing T/S using Par Value Method is the same as using the Cost Method, the only difference is T/S acct is credited at par value amount of reissued shares), Par Value Method Summarized (Rules to Follow): 1-In all stock transactions, no gains or losses are shown on I/S, 2- T/S account based on par value of shares (C/S issued), 3-Gains credited to T/S-APIC (purch. price less than orig. sales price), 4-Losses debited to T/S-APIC, if there is any balance in it & then debit R/E (purch. price greater than orig.sales price), that is why R/E cannot increase by share transactions, Remember T/S & T/S-APIC are contra-equity accounts, detailed accounting by Allen Mursau
Views: 769 Allen Mursau
CFA® Tutorial: Financial Reporting and Analysis - Treasury Stock Method
 
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For more information on this video, and to sign-up for our 10-day Free CFA® Course click here - http://www.edupristine.com/10-day-cfa/cfa-financial-reporting-and-analysis/ http://www.edupristine.com - KickStart your CFA® prep with EduPristine. Get free consultation from our experts, drop a mail at: [email protected] CFA® is considered as the global passport to the world of finance. The CFA® Program bridges industry practice, investment theory, and ethical and professional standards to provide investment analysis and portfolio management skills. Subscribe for more updates: http://www.youtube.com/user/edupristine?sub_confirmation=1 For more videos log onto http://www.youtube.com/edupristine Find us on Facebook at https://www.facebook.com/edupristine Find us on google plus https://plus.google.com/112352201586522582395/posts Follow us on Twitter: https://twitter.com/edupristine CFA® Financial Reporting and Analysis session discuss the general principles of the financial reporting system, underscoring the critical role of the analysis of financial reports in investment decision making.
Views: 1914 EduPristine
The Significance of 3% for the 10-year US Treasury Note
 
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Interactive Brokers chief options strategist Steve Sosnick discusses the significance of the 3% yield on the 10-year US Treasury note, amid Federal Reserve monetary policy, yield curves and stock market volatility.
Views: 774 Interactive Brokers
9. Yield Curve Arbitrage
 
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Financial Theory (ECON 251) Where can you find the market rates of interest (or equivalently the zero coupon bond prices) for every maturity? This lecture shows how to infer them from the prices of Treasury bonds of every maturity, first using the method of replication, and again using the principle of duality. Treasury bond prices, or at least Treasury bond yields, are published every day in major newspapers. From the zero coupon bond prices one can immediately infer the forward interest rates. Under certain conditions these forward rates can tell us a lot about how traders think the prices of Treasury bonds will evolve in the future. 00:00 - Chapter 1. Defining Yield 09:07 - Chapter 2. Assessing Market Interest Rate from Treasury Bonds 35:46 - Chapter 3. Zero Coupon Bonds and the Principle of Duality 50:31 - Chapter 4. Forward Interest Rate 01:10:05 - Chapter 5. Calculating Prices in the Future and Conclusion Complete course materials are available at the Open Yale Courses website: http://open.yale.edu/courses This course was recorded in Fall 2009.
Views: 54685 YaleCourses
How to Create Cash Flow Strategies with Stocks & Options
 
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Beginning lesson for creating cash flow strategies using stocks & options. Vidoe covers the basics of the Call Option.
Views: 4004 Profit Effect
Call Or Put Options Hedge  Accounting On Balance Sheet And Income Statement
 
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Accounting (detailed calculations and journal entries) for call or put options as hedging investment (hedge against price fluctuations) hedge investment, example is for a call option to purchase a fixed number of shares (commodity) at a set price in the future, option market value equals option intrinsic value plus time value, intrinsic value is not lost due to passage of time while time value is lost due to passage of time, show how to calculate intrinsic value and time value of option, based on stock market price, strike price and option market price, detailed accounting journal entries, option market value (asset), option intrinsic value (AOCI equity unrealized gain or loss) and option time value (realized gain or loss), accounting example by Allen Mursau
Views: 10754 Allen Mursau
Employee Stock Options: Taxes
 
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Understand the tax fundamentals of employee stock options to make the most of these grants, with expert insights in this video from the editor-in-chief of http://www.myStockOptions.com. Featuring animated examples, this video covers how taxes are calculated for nonqualified stock options (NQSOs), what types of taxes apply to NQSOs, how withholding works, and capital gains taxes at sale.
Views: 4795 myStockOptions
Employee Stock Options
 
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Gives a basic overview of Employee Stock Options. What are they used for and what is the philosophy behind issuing them? Gives an example of how options are issued and when you might choose to exercise.
Views: 39194 Quatere
Treasury Stock Transaction
 
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This video will walk you through a simple treasury stock transaction
Views: 4300 mattfishable