Financial Accounting Issues

Accounting for Earnings per Share

Earnings per share (EPS) is a popular and useful measure of a company’s profit performance. Companies with publicly held common stock or potential common stock must disclose their EPS information. EPS tells you how much profit (or loss) each share of common stock has earned after adjustments for potential dilution from options, warrants, and convertible securities are factored in. This course covers the computation, reporting, presentation, and disclosure requirements associated with EPS as stipulated in ASC 260 Earnings Per Share. It includes excerpts from and references to ASC 260, and interpretive guidance. It also provides examples to illustrate the application. Finally, it includes insights from the Securities and Exchange Commission staff.

Learning Objectives:

  • Identify the difference between two different capital structures—simple and complex
  • Recognize how to compute basic earnings per share in a simple capital structure
  • Recognize how to compute diluted earnings per share in a complex capital structure
  • Identify the presentation and disclosure requirements of EPS data


Prerequisites/Advanced Preparation:

None


Speaker / Author:

Steve Spafford, MBA, CPA, has over 20 years' experience as a CPA working with large public accounting firms, and in numerous executive roles at multinational public corporations. He is a member of DeltaCPE LLC, a leading publisher of continuing professional education courses for CPAs, and has edited CPA ethics courses provided to over 35 states.

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Price (USD)

Standard: $61.90

Details

Course Code : 99DEL68

Release Date : 06/30/2023
Expire Date : 11/30/2024
Credits :
CPE 2.50
QAS 2.50
Length : 2hr 5min
Course Level : Intermediate
Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting

Theme : Financial Accounting Issues

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