Page 29 - FINAL CFA I SLIDES JUNE 2019 DAY 7
P. 29
Session Unit 7:
24. Understanding Income Statements
Diluted EPS, p59
• Dilutive securities are stock options, warrants, convertible debt, or convertible preferred stock
that would decrease EPS if exercised or converted to common stock.
• Antidilutive securities are stock options, warrants, convertible debt, or convertible preferred
stock that would increase EPS if exercised or converted to common stock.
tanties
