Accounting for Earnings per Share

Accounting for Earnings per Share
Click to enlarge
Price: $24.99
Credits: 3.0
Prerequisite: None
Level: Intermediate
Model: JS006
Author: DeltaCPE LLC
Average Rating: Not Rated
Fields of study: Accounting
Format: PDF

Course Description
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.

Field of Study    Accounting
Level of Knowledge    Intermediate
Prerequisite    None
Advanced Preparation    None

Revision Date: 8/31/22

Learning Objectives  
After completing this section, you should be able to:
1.    Identify the difference between two different capital structures—simple and complex
2.    Recognize how to compute basic earnings per share in a simple capital structure
3.    Recognize how to compute diluted earnings per share in a complex capital structure
4.    Identify the presentation and disclosure requirements of EPS data

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Write Review
Your Name:

Your Review: Note: HTML is not translated!

Rating: Bad            Good

Enter the code in the box below:

There are no additional images for this product.
No Records.