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Accounting for Earnings per Share#3642

This course has been archived and cannot be purchased.

Credit
Amount
CPA
1

Course Description

Course publication/revision date: This course was updated on 8/4/2015.

The Accounting for Earnings per Share course notes the types of organizations that are required to present earnings per share information, and describes 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.