Accounting for Earnings per Share
Master the detailed requirements for calculating and presenting earnings per share in public company financial statements. This course walks you through basic and diluted EPS computations and explains the underlying calculation methods, including the treasury stock method, reverse treasury stock method, and two-class method. Apply structured guidance to ensure accurate presentation and compliance. Use this practical reference to handle recurring EPS calculations efficiently and reduce the risk of reporting errors.
Format
PDF Course
Course Lists
Duration
1 Hour
Course Information
Author: Steven Bragg
Course number: AC1089
Learning Objectives
- Differentiate between the contents of the basic and diluted earnings per share calculations, and recognize the principle underlying these calculations.
- Identify the types of dilutive securities.
- Recognize the different ownership interests of a master limited partnership.
- Specify the legal authorization for requiring a publicly-held entity to make additional disclosures regarding non-GAAP information.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Accounting
Prerequisites: None
Advance Preparation: None
Latest Review Date: February 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
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