Accounting for Earnings Per Share
Field of Study:
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 disclosures associated with earnings per share.
After completing this section, you should be able to:
- Recognize the difference between two different capital structures—simple and complex – and how earnings per share will be computed for each structure.
- Identify how to compute earnings per share in a simple capital structure.
- Identify how to compute earnings per share in a complex capital structure.
Basic to Intermediate
Type of delivery method:
Recommended CPE credits:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.
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