The If-Converted Method of Computing Earnings Per Share Data Assumes

The if-converted method of computing earnings per share data assumes conversion of convertible securities as of the

A) beginning of the earliest period reported (or at time of issuance, if later) .
B) beginning of the earliest period reported (regardless of time of issuance) .
C) middle of the earliest period reported (regardless of time of issuance) .
D) ending of the earliest period reported (regardless of time of issuance) .