• Email: support@webcpe.net
  • Call: +1 (405) 210-4802

Course No: 140422

Accounting for Earnings per Share


  • Credits: 2.0
  • Program level: Intermediate
  • Prerequisites: None
  • Advance preparation::

Field of Study: Accounting

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 disclosures associated with earnings per share.

Learning objectives

  • a:2:{i:0;s:86:"Identify the difference between two different capital structures—simple and complex.";i:1;s:80:"Recognize how to compute basic earnings per share in a simple capital structure.";}
  • a:1:{i:0;s:83:"Recognize how to compute diluted earnings per share in a complex capital structure.";}
  • a:1:{i:0;s:66:"Identify the presentation and disclosure requirements of EPS data.";}

Course Material: Online Material

Type of delivery method: QAS Self-study

Final examination expiration date:

The program participant will have one year from the date of purchase to complete the course and final examination.

We are Register with

Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

Web CPE is registered with the IRS to provide Continuing Education (CE) programs to the Enrolled Agents and other tax return practitioners.

© 2005 - 2024 WEB CPE Inc. All Rights Reserved

Design & Development By:- Digital Marketing Solution (Pvt.) Ltd.