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.

Course Publication Date: December 30, 2022

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $30.00!

Author:Delta CPE
Course No:ACT-EPS-4692
Recommended CPE:3.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Advanced Preparation:None
Recommended Field of Study:Accounting
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.

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Sponsor Number: 109423


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