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Accounting for Earnings per Share#364218

This course has been archived and cannot be purchased.

Credit
Amount
CPA
1

Course Description

Course publication/revision date: This course was updated on 3/1/2018.

Earnings per share information must be included in the financial statements of a public company. Accounting for Earnings per Share walks you through the process of calculating this information. It does so by describing the requirements for calculating and presenting basic earnings per share and diluted earnings per share. It also addresses the calculation methods used to derive earnings per share, including the treasury stock method, reverse treasury stock method, and two-class method. In short, this course is a handy ongoing reference for anyone who has to calculate earnings per share information on a regular basis.