The If-Converted Method of Computing EPS Data Assumes Conversion of Convertible

The if-converted method of computing EPS data assumes conversion of convertible securities at 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) .