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NEW QUESTION: 1
Coren, Inc. had 500,000 common shares issued and outstanding at December 31, 2001. On July 1,
2 002, an additional 50,000 common shares were issued for cash. Coren also had unexercised stock options to purchase 40,000 common shares at $15 per share outstanding at the beginning and end of
2 002. The average market price of Coren's common shares was $20 during 2002. What is the number of shares that should be used in calculating diluted earnings per share for the year ended December 31,
2 002?
A. 565,000
B. 535,000
C. 525,000 ,
Answer: B
Explanation:
500,000+(50,000 x6/12)+[40,000 - (40,000 x$15/20)]=$535,000

NEW QUESTION: 2
What is the maximum number of fields a tracking group can have for each of the data types?
A. 0
B. 1
C. 2
D. 3
Answer: D

NEW QUESTION: 3
In the UK the body responsible for establishing ethical standards relating to the independence, objectivity and integrity of those providing assurance services is:
A. The International Federation of Accountants
B. The Professional Oversight Board for Accountancy
C. The Auditing Practices Board
D. The Financial Reporting Council
Answer: C