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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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.