Accounting for Earnings

for Share

Course Description:

Earnings Per Share (EPS) is a popular and useful summary measure of a company’s profit performance. It tells you how much profit (or loss) each share of common stock has earned after adjustments for potential dilution from options, warrants, and convertible securities are factored in. This course covers the computation, reporting, presentation, and disclosure associated with earnings per share.

Learning Objectives:

Upon successful completion of this course, participants will be able to:

• Differentiate between two different capital structures – simple and complex
• Compute earnings per share in a simple capital structure
• Compute earnings per share in a complex capital structure
• Apply ASC 260-10, Earnings per Share (ASC 260-10) to determine Earnings Per Share
• State IFRS differences