Earnings Per Share (ASC 260)
After completing this course, the learner should be able to:
- Identify where and how earnings per share (EPS) information is reported in the financial statements.
- Recognize why EPS information is included in the financial statements.
- Identify the components of how EPS is computed, including earnings and types of securities.
- Calculate EPS using different methods and components.
- Analyze actual EPS disclosures from companies.
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823