Accounting for Earnings per Share - An Overview ON DEMAND
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1.0 Credits
Member Price $29.00
Non-Member Price $33.00
Overview
If a company is publicly held, it is required to report earnings per share information. A publicly held entity is an organization whose debt or equity securities are traded on an exchange or the over-the-counter market, or which is required to file reports with the Securities and Exchange Commission (SEC). The investment community and financial press closely follow earnings per share information, considering it to be a key view of corporate profitability. This course notes the types of organizations that are required to present earnings per share information and describes 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.
Highlights
Basic earnings per share. Diluted earnings per share. Treasury stock and reverse treasury stock methods. Master limited partnerships. Presentation and disclosure of earnings per share. Non-GAAP disclosures.
Prerequisites
None.
Designed For
CPAs, CFOs, controllers, financial professionals, and auditors.
Objectives
Recognize the contents of the basic and diluted earnings per share calculations, the principle underlying these calculations, and the various methods of calculation. 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.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Steven Bragg, Western CPE
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.
Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).
Non-Member Price $33.00
Member Price $29.00