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: February 06, 2017

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $15.00!

Author:Delta CPE
Course No:ACT-EPS-4696
Recommended CPE:1.50
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
  
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Learning Objectives
  • Recognize the difference between two different capital structures - simple and complex - and how earnings per share will be computed for each structure.
  • 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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