Earnings Calculation

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Definitions
If-Converted Method
If-Converted Method Convertible Securities Fully Diluted Earnings per Share Financial Analysis Stock Dilution Earnings Calculation
The if-converted method is a technique used in the USA for determining the dilution of convertible securities that are not common stock equivalents in the calculation of fully diluted earnings per share. The assumption is made that the securities are converted at the beginning of the year or the issue date if later.
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