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AICPA知识点:treasury stock method 库存股份法

来源: 中华会计网校 2019-12-06
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Treasury Stock Method

The treasury stock method is used to calculate the net increase in shares outstanding if in-the-money options and warrants were to be exercised. This information is included in the calculation of diluted earnings per share, expanding the number of shares and therefore reducing the amount of earnings per share. 

The treasury stock method employs the following sequence of assumptions and calculations:

Assume that options and warrants are exercised at the beginning of the reporting period. If they were actually exercised later in the reporting period, use the actual date of exercise.

The proceeds garnered by the presumed option or warrant exercise is assumed to be used to purchase common stock at the average market price during the reporting period.

The difference between the number of shares assumed to have been issued and the number of shares assumed to have been purchased is then added to the denominator of the computation of diluted earnings per share.

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