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Which statement would be most consistent with the Treasury Stock Method of calcu

ID: 2778903 • Letter: W

Question

Which statement would be most consistent with the Treasury Stock Method of calculating diluted earnings per share:

The current market price of a Company's common shares has no bearing on the calculation of earnings per share

The best possible investment for a company is in its own common shares.

The main concern with the Treasury Stock Method is that it is always anti-dilutive to per share earnings.

It is more conservative to use basic shares outstanding than diluted share outstanding when calculating EPS

A.

The current market price of a Company's common shares has no bearing on the calculation of earnings per share

B.

The best possible investment for a company is in its own common shares.

C.

The main concern with the Treasury Stock Method is that it is always anti-dilutive to per share earnings.

D.

It is more conservative to use basic shares outstanding than diluted share outstanding when calculating EPS

Explanation / Answer

Option C This statement is most suitable that the main concern with the tresury stock method is that it is always anti dilutive to per share earnings.