October 2014
Intermediate to advanced
1512 pages
57h 40m
English
book
Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
by Joanne M. Flood
Content preview from Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
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Chapter 11ASC 260 EARNINGS PER SHARE
Examples of EPS Computation—Complex Capital Structure
Participating Securities and the 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
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
Note X: Earnings per Share (Illustrative Disclosure Based on Facts from the Example)
PERSPECTIVE AND ISSUES
Subtopic
ASC 260, Earnings per Share, consist of one subtopic:
- ASC 260-10, Overall, that provides the guidance for computation, presentation, and disclosure for earnings per share (EPS) for entities with publicly held common stock or potential common stock.
The subtopic also includes master limited partnership subsections that clarify the application to master limited partnership of the Other Presentation Matters subsection.
Scope and Scope Exceptions
ASC 260 applies ...
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