11ASC 260 Earnings Per Share

  1. Perspective and Issues
    1. Subtopic
    2. Scope and Scope Exceptions
    3. Technical Alert
    4. Overview
  2. Definitions of Terms
  3. Concepts, Rules, and Examples
    1. Simple Capital Structure
      1. Computational Guidelines
      2. Numerator
      3. Denominator
      4. Treasury Stock
      5. Stock Dividend or Stock Split
      6. Example of EPS Computation—Simple Capital Structure
      7. Preferred Stock Dividends Payable in Common Shares
      8. Example of Preferred Stock Dividends Payable in Common Shares
      9. Effect of Preferred Stock Dividends Payable in Common Shares on Computation of EPS
    2. Complex Capital Structure
      1. Diluted Earnings Per Share
      2. Identification of Potentially Dilutive Securities
      3. Convertible Securities
      4. Options and Warrants
      5. Participating Securities and Two-Class Common Stocks
      6. Financial Instruments with Characteristics of Both Liabilities and Equity
      7. Contingent Issuances of Common Stock
      8. Example of the Impact of Contingent Stock Issuances on EPS
      9. Computation of DEPS
      10. Exceptions
      11. Dual Presentation of EPS
    3. Examples of EPS Computation—Complex Capital Structure
      1. Example of the Treasury Stock Method
      2. Example of the If-Converted Method
    4. Participating Securities and the Two-Class Method
      1. Presentation and Disclosure
      2. Participating Security Defined
      3. Allocating Earnings and Losses
      4. Two-Class Method
      5. Example—Participating Convertible Preferred Stock
      6. Example—Participating Convertible Debt Instrument
      7. Example—Participating Warrants
    5. Effect of Contracts That May Be Settled in Stock or Cash on the Computation of DEPS
    6. Inclusions/Exclusions from Computation ...

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