Earnings Per Share

Price: $9.75

CPE Credits: 1.0

Category:

Course Number: AACSBEPS

earnings per share cpe

Description:
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.  Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: Steven Bragg, CPA

Publication: June 2015
Updated: March 2018

Format: PDF and Exercise Files

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

 

  • Differentiate between the contents of the basic and diluted earnings per share calculations, and recognize the principle underlying these calculations.
  • Identify the types of dilutive securities.
  • Recognize the different ownership interests of a master limited partnership.
  • Note the legal authorization for requiring a publicly-held entity to make additional disclosures regarding non-GAAP information.

Description:
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.  Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: Steven Bragg, CPA

Publication: June 2015
Updated: March 2018

Format: PDF and Exercise Files

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

 

  • Differentiate between the contents of the basic and diluted earnings per share calculations, and recognize the principle underlying these calculations.
  • Identify the types of dilutive securities.
  • Recognize the different ownership interests of a master limited partnership.
  • Note the legal authorization for requiring a publicly-held entity to make additional disclosures regarding non-GAAP information.
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