Accounting for Earnings per Share

Course Information

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Title:	Accounting for Earnings per Share
Category:	Accounting and Auditing
Field of Study:	Accounting
Course Code:	M123
CPE Credits:	3.0
Price:	27.95

Description

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.

Delivery Method: Online Interactive Self Study

Level: Intermediate

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Accounting and Auditing

Field of Study: Accounting

Passing Score: 70%

Technical Details: Accounting is a technical field of study.

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Objectives

Objectives:

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

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers: CPA