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Contingent Shares Definition | Becker

Accounting Dictionary

Contingent Shares

Contingent shares (contingently issuable shares) do not require cash consideration and depend on some future event or on certain conditions being met. Contingent shares (that are dilutive) are also included in the calculation of basic earnings per share if (and as of the date) all conditions for issuance are met. See also basic earnings per share.

Related Terms:

Basic Earnings per Share [FAR]Back to Dictionary

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