Earnings per share (EPS) is a popular and useful metric of an entity’s profitability on a per-share basis. Entities with publicly held common stock or potential common shares must disclose their EPS information. This course is designed to help you navigate the complex nature of calculating EPS step by step. It examines the calculation, reporting, presentation, and disclosure mandates for EPS under ASC 260. It integrates authoritative codification excerpts, interpretive guidance, practical application examples, and regulatory insights from the Securities and Exchange Commission staff.

Price: $31
Format: Online pdf (77 pages). Printed book available for addl. $20 plus s/h.
Prerequisites: None
Advance Preparation:None
Level: Overview
CPE Credit: 3 hrs.
Field of Study: Accounting: Technical
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: August 2026