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.
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