Accounting for Earnings per Share
Earnings per share (EPS) is a popular and useful summary measure of a company’s profit performance. It 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 disclosures associated with earnings per share.

Course Publication Date: October 02, 2015

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $20.00!

Author:Delta CPE
Course No:ACT-EPS-469
Recommended CPE:2.00
Delivery Method:Self Study
Level of Knowledge:Basic
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting (0.00 Recommended CPE)
  
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Learning Objectives
  • Recognize the difference between two different capital structures.
  • Identify how to compute earnings per share in a simple capital structure.
  • Identify how to compute earnings per share in a complex capital structure.

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