Accounting for Earnings per Share

Course Information

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 metric of an entity’s profitability on a per-share basis. Entities with publicly held common stock or potential common shares must disclose their EPS information. This course is designed to help you navigate the complex nature of calculating EPS step by step. It examines the calculation, reporting, presentation, and disclosure mandates for EPS under ASC 260. It integrates authoritative codification excerpts, interpretive guidance, practical application examples, and regulatory 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.

Objectives

Objectives:

dentify EPS applicability and factors affecting EPS
Identify the components of the basic and diluted EPS formula
Recognize the impact of contingently issuable shares and preferred shares on basic EPS
Recognize the impact of convertible securities and stock options on diluted EPS
Identify advanced EPS methods, such as restatement and the two-class method

Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers: CPA