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Indicate whether the statement is TRUE OR FALSE, and Whether TRUE or FALSE provi

ID: 2584106 • Letter: I

Question

Indicate whether the statement is TRUE OR FALSE, and

Whether TRUE or FALSE provide at least three (3) considerations (explanations) for your determination of T/F

1. In determining diluted EPS, convertible preferred stock is always dilutive.

2- Due to the risk associated with company bankruptcies, most employees favor defined contribution plans.

3- The FASB’s rationale for requiring immediate expensing of prior service costs at the date of amendment or initiation of a defined benefit plan is the employer has no guarantee that it will receive future benefits.

Explanation / Answer

1. In determining diluted EPS, convertible preferred stock is always dilutive - False

2- Due to the risk associated with company bankruptcies, most employees favor defined contribution plans. - True

Reason - In defined contribution plan risk associated with the employee.

3- The FASB’s rationale for requiring immediate expensing of prior service costs at the date of amendment or initiation of a defined benefit plan is the employer has no guarantee that it will receive future benefits. - False