Title: | Accounting for Earnings per Share |
Category: | Accounting and Auditing |
Field of Study: | Accounting |
Course Code: | A018-0304 |
CPE Credits: | 2.0 |
Price: | $19.95 |
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Description:
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.
Delivery Method:
Level: Overview
Prerequisites: None
Advanced Preparation: None
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Author: Delta Publishing
Category: Accounting and Auditing
Field of Study: Accounting
Passing Score: 70%
Publication Date: 08/08/2018
Technical Details:
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Objectives:
1. Recognize the difference between two different capital structures-simple and complex - and how earnings per share will be computed for each structure.
2. Identify how to compute earnings per share in a simple capital structure.
3. Identify how to compute earnings per share in a complex capital structure.
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