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Wiley GAAP 2021, 2nd Edition
book

Wiley GAAP 2021, 2nd Edition

by Joanne M. Flood
March 2021
Intermediate to advanced content levelIntermediate to advanced
1424 pages
51h 16m
English
Wiley
Content preview from Wiley GAAP 2021, 2nd Edition

10ASC 260 EARNINGS PER SHARE

  1. Perspective and Issues
    1. Subtopic
    2. Scope and Scope Exceptions
    3. Overview
  2. Definitions of Terms
  3. Concepts, Rules, and Examples
    1. Presentation and Disclosure
      1. Simple and Complex Structures
      2. Discontinued Operations
      3. Year‐to‐Date Diluted EPS
      4. Other Presentation and Disclosure Requirements
    2. Basic EPS Calculation
      1. Effects of Preferred Dividends
      2. Preferred Stock Dividends Payable in Common Shares
      3. Example of Preferred Stock Dividends Payable in Common Shares
      4. Down Round Feature
      5. Contingently Issuable Shares
      6. Stock Dividend or Stock Split
      7. Example of EPS Computation—Simple Capital Structure
    3. Diluted Earnings Per Share (DEPS)
      1. Computation of DEPS
      2. Example—Contingently Convertible Debt with a Market Trigger
      3. Example of the Impact of Contingent Stock Issuances on EPS
      4. Example—Treasury Stock Method: Simple Capital Structure
    4. Examples of EPS Computation
      1. Example of the Treasury Stock Method—Complex Capital Structure
      2. Example of the If‐Converted Method—Complex Capital Structure
    5. Participating Securities and the Two‐Class Method
      1. Presentation and Disclosure
      2. Participating Security Defined
      3. Two‐Class Method
      4. Example—Participating Convertible Preferred Stock
      5. Example—Participating Convertible Debt Instrument
      6. Example—Participating Warrants
    6. Effect of Contracts That May Be Settled in Stock or Cash on the Computation of DEPS
    7. Inclusions/Exclusions from Computation of DEPS
    8. Partially Paid Shares
      1. Example of Impact of Partially Paid Shares on EPS
    9. Effect of Certain Derivatives on EPS Computations ...
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Publisher Resources

ISBN: 9781119736172