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.

Topics Covered:

• Earnings per Share - Simple Capital Structure
• Diluted Earnings per Share
• Disclosures on the Income Statement
• ASC, FASB, and the Difference between GAAP and IFRS

Category: Accounting and Auditing

Field of Study: Accounting

Level of Knowledge: Overview

Delivery Method: Online

Level: Overview

Prerequisites: None

Passing Score: 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.