medium · Financial Accounting stockholders-equity

In a period of rising stock prices, how does the cost method of treasury stock affect the calculation of Basic Earnings Per Share (EPS)?

  1. It has no effect because treasury shares are still 'Issued'
  2. It increases EPS by reducing the number of shares in the denominator
  3. It decreases EPS by reducing Net Income through reissuance losses
  4. It increases EPS by recognizing unrealized gains in the numerator

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