Why this is mistaken
Probable future achievement is enough for contingent EPS shares. Apply Topic 260's reporting-date hypothetical and the rule for the stated contingency rather than an unsupported forecast.
Where to watch
When this mistake may appear
- The arithmetic produces a lower per-share amount.
Check your work
Your work may contain this mistake if:
- Accepts the quotient without tracing the numerator, dated shares, instrument method, and antidilution control.