TERMIUM Plus®

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IF-CONVERTED METHOD [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-20

English

Subject field(s)
  • Financial Accounting
  • Finance
DEF

Method used to determine the dilution of convertible securities that are not common stock equivalents entering into the computation of fully diluted earnings per share.

OBS

The [if-converted] method assumes convertible securities are converted at the beginning of the year or at issuance date, if later.

French

Domaine(s)
  • Comptabilité générale
  • Finances
DEF

Méthode de calcul des chiffres de résultat par action, qui repose sur l'hypothèse que la conversion des titres convertibles a eu lieu au début de la période considérée ou à la date d'émission des titres convertibles si ceux-ci ont été émis au cours de la période.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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