Wiley GAAP 2020

10ASC 260 EARNINGS PER SHARE

• Perspective and Issues
  • Technical Alert
    • Guidance
    • Effective Dates
    • Application
  • Subtopic
  • Scope and Scope Exceptions
  • Overview
• Definitions of Terms
• Concepts, Rules, and Examples
  • Simple Capital Structure
  • Basic EPS Calculation:
    • Computational Guidelines
    • Numerator
    • Denominator
    • Treasury Stock
    • Stock Dividend or Stock Split
    • Example of EPS Computation—Simple Capital Structure
    • Preferred Stock Dividends Payable in Common Shares
    • Example of Preferred Stock Dividends Payable in Common Shares
    • Effect of Preferred Stock Dividends Payable in Common Shares on Computation of EPS
    • Master Limited Partnerships—Dropdown Transactions
  • Complex Capital Structure and Diluted Earnings Per Share
    • Diluted Earnings per Share
    • Example of the Impact of Contingent Stock Issuances on EPS
    • Example—Treasury Stock Method: Simple Capital Structure
  • Examples of EPS Computation—Complex Capital Structure
    • Example of the Treasury Stock Method—Complex Capital Structure
    • Example of the If-Converted Method—Complex Capital Structure
  • Participating Securities and the Two-Class Method
    • Presentation and Disclosure
    • Participating Security Defined
    • Allocating Earnings and Losses
    • Two-Class Method
    • Example—Participating Convertible Preferred Stock
    • Allocation of undistributed earnings
    • Basic EPS amounts for 20X1
    • Example—Participating Convertible Debt Instrument
    • Allocation of undistributed earnings
    • Basic EPS amounts for 20X1
    • Example—Participating Warrants
    • Allocation of undistributed earnings
    • Basic EPS amounts ...