Course Information

Course No:  140420

Course Name:  Accounting for Earnings per Share

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: After completing this section, you should be able to:

  • Identify the difference between two different capital structures—simple and complex.
  • Recognize how to compute basic earnings per share in a simple capital structure.
  • Recognize how to compute diluted earnings per share in a complex capital structure.
  • Identify the presentation and disclosure requirements of EPS data.

Course Material: Online Material

Program level: Intermediate

Prerequisites: None

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits:   2.0

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