October 2012
Intermediate to advanced
1321 pages
54h 22m
English
book
Wiley GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
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CHAPTER 28
EARNINGS PER SHARE
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Simple Capital Structure
Computational guidelines
Numerator
Denominator
Preferred stock dividends payable in common shares
Effect of preferred stock dividends payable in common shares on computation of EPS
Complex Capital Structure
Diluted earnings per share
Identification of potentially dilutive securities
Convertible securities
Options and warrants
Participating securities and two-class common stocks
Financial instruments with characteristics of both liabilities and equity
Contingent issuances of common stock
Computation of DEPS
Exceptions
Dual presentation of EPS
Examples of EPS Computation—Complex Capital Structure
Participating Securities and the Two-Class Method
Presentation and disclosure
Participating security defined
Allocating earnings and losses
Two-class method
Effect of Contracts That May Be Settled in Stock or Cash on the Computation of DEPS
Inclusions/Exclusions from Computation of DEPS
The Effect of Contingently Convertible Instruments on DEPS
Consolidated DEPS
Partially Paid Shares
Effect of Certain Derivatives on EPS Computations
Effect on EPS of Redemption or Induced Conversion of Preferred Stock
EPS Impact of Tax Effect of Dividends Paid on Unallocated ESOP Shares
Earnings Per Share Implications of ASC 718
Presentation
Rights issue
Restated EPS
Year-to-date diluted EPS
Other Disclosure Requirements
Comprehensive Example
PERSPECTIVE AND ISSUES
Earnings per ...
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.