没看懂为啥相等呢

NO.PZ2017102901000018

问题如下：

A company with no debt or convertible securities issued publicly traded common stock three times during the current fiscal year. Under both IFRS and US GAAP, the company’s:

选项：

basic EPS equals its diluted EPS.

capital structure is considered complex at year-end.

basic EPS is calculated by using a simple average number of shares outstanding.

解释：

A is correct.

Basic and diluted EPS are equal for a company with a simple capital structure. A company that issues only common stock, with no financial instruments that are potentially convertible into common stock has a simple capital structure. Basic EPS is calculated using the weighted average number of shares outstanding.

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王园圆_品职助教 · 2023年03月10日

嗨，从没放弃的小努力你好：

同学你好，请看以下讲义截图黄色框框部分——basic　EPS和diluted　EPS最大的差别在于后者有没有公司发行的convertible　bond，preferred　shares，以及options

本题题干说了公司没有以上粉色的证券类型，那肯定basic　EPS和diluted　EPS就完全一样了哦

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努力的时光都是限量版，加油！

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没看懂为啥相等呢

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