Earnings Per Share: Overview of ASC 260

Companies need access to capital at all stages of a business cycle. But before investors contribute capital in exchange for ownership interest, indebtedness, or a combination thereof, analysis of the prospective entity’s ability to generate revenue from continuing operations must occur! So exactly how do investors, creditors, and analysts review ongoing earnings outcomes to then select these potential investments? ASC 260 provides the framework for a required performance metric that these parties can use to compare entities of differing sizes and capital structures: earnings per share (EPS). This 1.5 hour Earnings per Share CPE-eligible eLearning will provide an overview of the requirements of ASC 260, Earnings Per Share, including the computation of basic and diluted earnings per share as well as presentation and disclosure requirements.

Topics covered in this Earnings per Share CPE course include:

• Introduction to earnings per share and ASC 260
• Basic earnings per share
• Diluted earnings per share
• Presentation and disclosure requirements

If the accounting and reporting requirements for earnings per share under U.S. GAAP have always felt like a mystery, this course is for you! This earnings per share CPE course is easy to understand with plenty of examples to bring the guidance to life.

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 By the end of this course, you should be able to: 

• Recall the fundamental concepts of ASC 260, including the required components of the basic and diluted earnings per share calculations
• Recognize whether certain instruments are within the scope of basic and diluted earnings per share