Weighted Average # of Common Shares Outstanding | Becker

Accounting Dictionary

Weighted Average Number of Common Shares Outstanding

For earnings per share calculations, the weighted average number of common shares outstanding during a period is the mean (average) of shares outstanding and assumed to be outstanding for earnings per share calculations. Shares sold or reacquired during the period (including treasury stock) should be weighted for the portion of the period they were outstanding. See also basic earnings per share and income available to common shareholders.

Related Terms:

Basic Earnings per Share [FAR]Income Available to Common Shareholders [FAR]Back to Dictionary

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