All of the following are key similarities between GAAP and IFRS with respect to accounting for dilutive securities and EPS except:

(a) the model for recognizing stock-based compensation.

(b) the calculation of basic and diluted EPS.

(c) the accounting for convertible debt.

(d) the accounting for modifications of share options, when the value increases.

The representing of convertible debt is different under Generally Accepted Accounting Principles (GAAP) than it is under International Financial Reporting Standards (IFRS). While representing convertible debt under GAAP everything of obligation is recorded as long debt obligation on the balance sheet. Interestingly, under IFRS a piece of it is named equity and a portion of it is classified as long-term debt on the balance sheet.

Option a: Stock-based compensation is estimated at the fair worth of the instruments gave as of the grant date, even though the stock may not be given until a lot later date.

Option b: Basic EPS doesn't represent the dilutive impacts that convertible securities have on EPS. Diluted EPS considers every convertible security, for example, convertible bonds or convertible preferred stock, which are changed into equity or common stock.

Option d: Stock options are valued under the standards of Generally Accepted Accounting Principles (or GAAP) at fair market value. That is simple assuming the choices are exchanged on a trade; you can look into the cost.