Earnings Per Share (ASC 260)

Learning objectives

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.
National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

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

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