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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: 17625 Edspira
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
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: 11275 Roger CPA Review
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
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: 122 WallStreetMojo
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: 7219 Allen Mursau
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: 3511 wstss
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: 4809 Edspira
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: 30926 Edspira
What is TREASURY STOCK? What does TREASURY STOCK mean? TREASURY STOCK meaning & explanation
 
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What is TREASURY STOCK? What does TREASURY STOCK mean? TREASURY STOCK meaning - TREASURY STOCK definition - TREASURY STOCK explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. A treasury stock or reacquired stock is stock which is also bought back by the issuing company, reducing the amount of outstanding stock on the open market ("open market" including insiders' holdings). Stock repurchases are used as a tax efficient method to put cash into shareholders' hands, rather than paying dividends, in jurisdictions that treat capital gains more favorably. Sometimes, companies do it when they feel that their stock is undervalued on the open market. Other times, companies do it to reduce dilution from incentive compensation plans for employees. Another motive for stock repurchase is to protect the company against a takeover threat. The United Kingdom equivalent of treasury stock as used in the United States is treasury share. Treasury stocks in the UK refers to government bonds or gilts.
Views: 2885 The Audiopedia
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 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: 762 Allen Mursau
How to Invest in U S Treasury through TreasuryDirect - Better than CDs
 
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Treasury Direct allows you to loan money to the U.S government directly. See why and how in this video. Rates are sometimes higher if you pay state income tax. TreasuryDirect Website: https://www.treasurydirect.gov/ Treasury Yield Data: https://www.treasury.gov/resource-center/data-chart-center/interest-rates/Pages/TextView.aspx?data=yield
Views: 1721 The Frugal Analyst
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: 1925 Allen Mursau
MBAcalculator.com How to Value a 6 Month Treasury Bond using NPV method
 
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A negotiable, coupon-bearing debt obligation issued by the U.S. government and backed by its full faith and credit, having a maturity of more than 7 years. Interest is paid semi-annually. Treasury bonds are exempt from state and local taxes. These securities have the longest maturity of any bond issued by the U.S. Treasury, from 10 to 30 years. The 30-year bond is also called the "long bond." Denominations range from $1000 to $1 million. Treasury bonds pay interest every 6 months at a fixed coupon rate. These bonds are not callable, but some older Treasury bonds available on the secondary market are callable within five years of the maturity date. also called U.S. Treasury bond or T-bond.
Views: 735 mbacalculator
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: 1964 wstss
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: 5147 Allen Mursau
How to calculate fully diluted shares outstanding?
 
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This video explains how to calculate the fully diluted shares outstanding. Fully diluted shares outstanding is calculated by adding any share equivalents in case of all available convertible instruments are converted into common stock. The convertible instruments include in-the-money (the term in the money means the exercise price of the stock is lower than the share price so it is exercisable) options/warrants and other convertible securities such as convertible preferred stock and convertible debt. - To find the information you need, Look at the the income statement and equity notes (most recent annual report/10K; can try quarterly/10Q but chances are low). - To calculate the in the money options/warrants, use the treasury stock method - To calculate other convertable securities such as preferred shares, convertable debt, use the if converted method
Views: 1212 M&A Analyst
Treasury Bills: What To Know About This Risk-Free Investment Option
 
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The interest rates on Treasury bills have become so attractive that investment savvy individuals no longer want to keep their money with the banks but have been requesting that their banks invest their deposits in Treasury bills on their behalf. See more interesting Business Updates on Bounce News App - http://bit.ly/BounceNewsNg FACEBOOK https://www.facebook.com/BounceNewsNigeria TWITTER https://twitter.com/BounceNewsNg INSTAGRAM https://www.instagram.com/bouncenewsng/
Views: 1495 Bounce News Nigeria
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: 1901 EduPristine
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: 3814 Allen Mursau
EPS--Complex Capital Structure | What If Method | Intermediate Accounting | CPA Exam FAR | Chp 16 p6
 
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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
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: 233 Anthony Carro
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
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: 408 Geoff Robinson
THE TRUTH ABOUT THE SECRET TREASURY DIRECT ACCOUNTS
 
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NOT A MEMBER? YOU MUST BE A MEMBER OF THEHAILRAZOR LEGACY GROUP IN ORDER TO GAIN ACCESS TO OUR PRIVATE PORTAL, RESOURCES, AND FOR CALL IN OPTIONS. Join the Movement to truth and financial freedom. www.thehailrazorlegacy.com ACCESS CODE: ALLRIGHTSRESERVEDUNDERUCC1-308 THIS IS THE PLACE WHERE WE ALL MEET AND UNITE AS ONE. "GET IN OR STAY OUT" LIKE, SHARE & SUBSCRIBE THEN YOU WILL HAVE ACCESS TO OUR PRIVATE PORTAL AND RESOURCES FAIR USE NOTICE: Some content displayed on this video/site may contain copyrighted material the use of which has not been specifically authorized by the copyright owner. This material has been made available in our efforts to advance understanding political, human rights, economic, democracy, scientific, and social justice issues, etc. constituting a 'fair use' of any such copyrighted material as provided for in section 107 of the US Copyright Law. In accordance with Title 17 U.S.C. Section 107, all the material on this site is distributed without profit to those who have expressed a prior interest in receiving the included information for research and educational purposes. LEGAL NOTICE TO YOUTUBE, FACEBOOK, AND ALL VIEWERS: the creator’s intent is to inform, educate, or entertain (not offend or shock). Incorporated by reference as though being stated fully herein https://youtu.be/GMVGHpNGBBM NOTICE TO THE PRINCIPLE IS NOTICE TO THE AGENT, NOTICE TO ANY AGENT IS NOTICE TO THE PRINCIPLE. ERRORS AND OMISSIONS ARE CONSISTENT WITH INTENT. ALL RIGHTS RESERVED AND NONE WAIVED. International Slavery laws and treaties, say that I must be compensated for any work done. My videos must be Monetized. ALL RIGHTS RESERVED WITHOUT PREJUDICE UNDER UCC 1-308
Views: 74577 TheHailRazor
What is STOCK OPTION EXPENSING? What does STOCK OPTION EXPENSING mean?
 
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What is STOCK OPTION EXPENSING? What does STOCK OPTION EXPENSING mean? STOCK OPTION EXPENSING meaning - STOCK OPTION EXPENSING definition - STOCK OPTION EXPENSING explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. SUBSCRIBE to our Google Earth flights channel - https://www.youtube.com/channel/UC6UuCPh7GrXznZi0Hz2YQnQ Stock option expensing is a method of accounting for the value of share options, distributed as incentives to employees, within the profit and loss reporting of a listed business. On the income statement, balance sheet, and cash flow statement say that the loss from the exercise is accounted for by noting the difference between the market price (if one exists) of the shares and the cash received, the exercise price, for issuing those shares through the option. Opponents of considering options an expense say that the real loss- due to the difference between the exercise price and the market price of the shares- is already stated on the cash flow statement. They would also point out that a separate loss in earnings per share (due to the existence of more shares outstanding) is also recorded on the balance sheet by noting the dilution of shares outstanding. Simply, accounting for this on the income statement is believed to be redundant to them. Note: Currently, the future appreciation of all shares issued are not accounted for on the income statement but can be noted upon examination of the balance sheet and cash flow statement. The two methods to calculate the expense associated with stock options are the "intrinsic value" method and the "fair-value" method. Only the fair-value method is currently U.S. GAAP. The intrinsic value method, associated with Accounting Principles Board Opinion 25, calculates the intrinsic value as the difference between the market value of the stock and the exercise price of the option at the date the option is issued (the "grant date"). Since companies generally issue stock options with exercise prices which are equal to the market price, the expense under this method is generally zero. The fair-value method uses either the price on a market or calculates the value using a mathematical formula such as the Black-Scholes model, which requires various assumptions as inputs. This method is now required under accounting rules. In 2002, another method was suggested: expensing the options at the difference between the market price and the strike price when the options are exercised, and not expensing options which are not exercised, and reflecting the unexercised options as a liability on the balance sheet. This method, which defers the expense, was also requested by companies. A method to eventually reconcile the grant date fair-value estimates with the eventual exercise price was also proposed. Stock options under International Financial Reporting Standards are addressed by IFRS 2 Share-based Payments. For transactions with employees and others providing similar services, the entity is required to measure the fair value of the equity instruments granted at the grant date. In the absence of market prices, fair value is estimated using a valuation technique to estimate what the price of those equity instruments would have been on the measurement date in an arm's length transaction between knowledgeable, willing parties. The standard does not specify which particular model should be used.
Views: 189 The Audiopedia
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: 37878 Quatere
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
DERIVATIVES - Forwards, Futures & Options explained in Brief!
 
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Derivatives - Forwards, Futures and Options explained in Brief! In this video, Understand what is an option, what is a forward contract and what is a future contract in details. Presented by Elearnmarkets.com. To learn more about Derivatives, check out https://www.elearnmarkets.com/subject/derivatives To get more updates Follow us on- Facebook- https://www.facebook.com/elearnmarkets Twitter- https://twitter.com/elearnmarkets Google Plus- https://plus.google.com/u/0/109333708... Linkedin- https://www.linkedin.com/company/9399886
Views: 310611 Elearnmarkets.com
Treasury Stock Par Value Method Sept 2016
 
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www.uraccounted4accounting.com There are two methods of accounting for treasury stock. The par value method is the more complicated of the two.
Views: 771 Farrell CPA
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: 674 Interactive Brokers
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 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: 4184 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,
Options to Raise Funds in the Capital Market
 
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What are the different methods available for the entrepreneur to raise funds in the primary market? The entrepreneurs have the option of raising the required funds through the following methods in the primary market. - Public Issue/Going Public: This is the method more popular. In this method a prospectus is prepared and issued to the public. The funds are collected from the public through this prospectus. - Rights Issue: - When additional finance is required, entrepreneurs follow the strategy named Rights issue where in they offer securities to the existing shareholders on a pro-rata basis. In other-words they give right on certain number of shares in proportion to the number of shares held by them currently. - The availability of the shares is communicated to the existing shareholders through a circular. - The existing share holders have the option to either acquire their shares or to not accept them. - If the shares are not accepted by the existing shareholders they are transferred to the other persons. - Rights issue is inexpensive as there is no involvement of - Agents - Brokers - Prospectus - Underwriters - Enlistment etc. - Private Placement: Entrepreneurs use private placement to raise funds from the institutional investors. These institutional investors are very limited in number. Entrepreneurs belonging to both public and private limited sector utilize this option. They issue different varieties of financial instruments to capitalize using private placement. Private placement help the entrepreneurs to keep maintain business information confidentially and keep it from disclosing in the open market. Different institutional investors are - Unit Trust of India - Life Insurance Corporation of India - General Insurance Corporation - Army Group Insurance - State Level Financial Corporations - Offers to the employees: Stock options or offering shares enable the employees to become share holders and share the profits of the company. When an employee opts for a stock option, the employee goes through an agreement to stay with the company for a specified period of time. If the employee leaves the company before the specified period or is fired, they’ll not be able to utilize their stock options. Availing the stock options requires the employees to stay with the company for a specified period of time after which they can purchase the stocks. They benefit from the stock options if the value of the share is increased during this period. Additional content on this topic can be found at http://www.eduxir.com/curriculum/cbse/class-xii/entrepreneurship/resource-mobilization/
Views: 331 Eduxir
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: 715 Allen Mursau
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: 2352 eefelix
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: 2026 Allen Mursau
Read and Research Method of Bible Study: Part 1 - Define Words
 
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If you're new to studying the Bible or just looking for a new way to dive into God's Word, we have a simple Bible study method for you to check out. In this series of videos you'll learn how to use the Read & Research Bible study method using the Olive Tree Bible App. In this video we talk about the first step of the method, which is simply reading the Bible and defining any words you don't know. We're going to do this by studying Psalm 1. Here's a list of resources used in this series: ESV HCSB KJV NKJV NIV Easton's Bible Dictionary Holman Illustrated Bible Dictionary New Bible Dictionary Treasury of Scripture Knowledge Olive Tree Cross References: Expanded Edition Expositor's Bible Commentary: Abridged New Bible Commentary NIV Zondervan Study Bible Matthew Henry's Concise Commentary JFB Commentary Find these at www.OliveTree.com
Views: 6162 Olive Tree Bible
[Relative Value Trading] Searching For Winning Trade in Stock Options
 
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Let me show the Correct Way to Trade Bond Futures Jonathan Rose of Active Day Trader holds a Premier Membership class for his clients who want to learn how to trade stock options, or how to trade stocks, or even beginners who want to learn how to trade The option strategies and stock strategies Jonathan Rose teaches to his Active day Trader premier members is all about controlling a trader's risk so they can trade consistently while still being in position to make great profits if the stock market, or options market helps their trading investment work in there favor.
Views: 469 Jonathan Rose
Convertible Securities | Intermediate Accounting | CPA Exam FAR | Chp 16 p 1
 
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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 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 earnings per share, simple earnings per share, complex earnings per share, dilutive securities,weighted average number of shares outstanding, diluted earnings per share, if converted feature,
7. Value At Risk (VAR) Models
 
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MIT 18.S096 Topics in Mathematics with Applications in Finance, Fall 2013 View the complete course: http://ocw.mit.edu/18-S096F13 Instructor: Kenneth Abbott This is an applications lecture on Value At Risk (VAR) models, and how financial institutions manage market risk. License: Creative Commons BY-NC-SA More information at http://ocw.mit.edu/terms More courses at http://ocw.mit.edu
Views: 182297 MIT OpenCourseWare
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: 55183 Bionic Turtle
Financial Modelling tutorials - Lecture 8 - How to forecast option proceeds and treasury stocks
 
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Financial Modelling tutorials - Lecture 8 - How to forecast option proceeds and treasury stocks by http://ibinstitute.in financial modelling for beginners, financial modelling in excel tutorial, financial modelling basics, financial modelling using excel, financial modelling step by step, financial modelling course, financial modelling tutorial, financial modelling in excel, financial modelling lecture, financial modelling using excel vba
Views: 1130 IB Institute
Examples E16-11 & E16-14: Stock Options & Restricted Stock | 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 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
Bond Issued With Stock Warrants (Allocating Proceeds Received Using The Incremental Method)
 
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Accounting for bonds issued with stock warrants, using the incremental method to allocate the proceeds between the bond and the stock warrant, Detachable Warrant can be separated from the security & traded as a separate security, by purchasing a warrant the buyer receives the right to buy Stock (equity) at a fixed price in the future, Allocate proceeds from the sale of Bonds (debt) with the attached Warrant between the two securities using the Incremental Method,Use the security for which it can determine the fair value, allocate the remainder of the issue price to the security for which it does not know the fair value, example Corp-A issued 4,000 of $1,000 Bonds at 101 (101% par), each Bond was issued with (1) detachable Stock Warrant, 1-After issuing Bonds were selling at 98 (98% of par) without warrant, the price of the Warrants could not be determined, Bonds & Stock Warrants each could be sold separately, detailed accounting by Allen Mursau
Views: 744 Allen Mursau
Volatility in Indian Rupee - Put Options Derivatives
 
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@ Mates ~ This Video would let you know about recent volatility in USD/INR and advise to Exporters to hedge their Foreign Currency Exposures using Options Derivatives Contracts ( Buy Put Contracts ) You are most welcome to connect with us at 91-9899242978 (Handheld) , Skype ~ Rahul5327 , Twitter @ Rahulmagan8 , [email protected] or visit our website - www.treasuryconsulting.in
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: 7140 MarketFest
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: 9887 Allen Mursau

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