Which of the following statements about calculating earnings per share (EPS) in simple versus complex capital structures is least accurate?
A.If convertible bonds are dilutive,the numerator in the diluted EPS calculation is increased by the interest expense on the bonds.
B.If convertible preferred stock is dilutive,the convertible preferred dividends must be added back to the numerator to calculate diluted EPS.
C.The denominator in the basic EPS equation contains the number of shares of common stock issued,weighted by the days that the shares have been outstanding.
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