- NY Credits : 5.0
- TX Credits : 5.0
Earnings per Share (Topic 260)
Earnings per share is an SEC requirement for all financial statements of public companies. This course discusses the differences between simple and complex capital structures and describes in detail the definition of basic and diluted earnings per share. While taking this course, you will learn how to calculate basic and diluted earnings per share. The examples will illustrate the various items that can affect the calculation of earnings per share, such as stock splits, stock dividends, two classes of common stock, business combinations, options, warrants, and convertible securities. In addition, the course will explain how earnings per share information is to be presented in the financial statements as well as the related footnote disclosure requirements.
Upon successful completion of Earnings per Share (Topic 260), the user should be able to:
describe the scope of Topic 260,
define and calculate both basic and diluted EPS, and
illustrate the presentation of EPS information in financial statements and footnotes.