Wiley Practitioner's Guide to GAAP 2022

10ASC 260 EARNINGS PER SHARE

• Perspective and Issues
  • Technical Alert
  • Subtopic
  • Scope and Scope Exceptions
  • Overview
• Definitions of Terms
• Concepts, Rules, and Examples
  • Presentation on the Income Statement
    • Simple and Complex Capital Structure
    • Discontinued Operations
    • Other Presentation and Disclosure Requirements
  • Basic EPS Calculation—Simple Capital Structure
    • Effect of Preferred Dividends
    • Preferred Stock Dividends Payable in Common Shares
    • Example of Preferred Stock Dividends Payable in Common Shares
    • Financial Instruments That Include a Down Round Feature
    • Example—Down Round Feature
    • Contingently Issuable Shares in the Calculation of Shares Outstanding
    • Modifications or Exchanges of Freestanding Equity-Classified Written Call Options
    • Stock Dividend or Stock Split
    • Business Combinations
    • Example of EPS Computation—Simple Capital Structure
  • Diluted Earnings per Share (DEPS)
    • Computation of DEPS
    • Computation of DEPS
    • Example—Treasury Stock Method: Simple Capital Structure
    • Example—Contingently Convertible Debt with a Market Price Trigger
    • Example of the Impact of Contingent Stock Issuances on EPS
    • Examples of EPS Computation
    • Example of the Treasury Stock Method—Complex Capital Structure
    • Example of the If-Converted Method—Complex Capital Structure
  • Effect of Contracts That May Be Settled in Stock or Cash on the Computation of DEPS
  • Inclusions/Exclusions from Computation of DEPS
  • Partially Paid Shares
    • Example of Impact of Partially Paid Shares on EPS
  • Effect of Certain Derivatives on ...