CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Accounting for Earnings per Share

Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
1 Credits: Accounting

Course Materials

Below are the materials for Accounting for Earnings per Share.

Accounting for Earnings per Share (pdf)

Course Description

If a company is publicly-held, it is required to report earnings per share information. A publicly-held entity is an organization whose debt or equity securities are traded on an exchange or the over-the-counter market, or which is required to file reports with the Securities and Exchange Commission (SEC). The investment community and financial press closely follow earnings per share information, considering it to be a key view of corporate profitability.

Accounting for Earnings per Share notes the types of organizations that are required to present earnings per share information and describes the requirements for calculating and presenting basic earnings per share and diluted earnings per share. It also addresses the calculation methods used to derive earnings per share, including the treasury stock method, reverse treasury stock method, and two-class method.

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize the contents of the basic and diluted earnings per share calculations, the principle underlying these calculations, and the various methods of calculation.
  • Identify the types of dilutive securities.
  • Recognize the different ownership interests of a master limited partnership.
  • Note the legal authorization for requiring a publicly-held entity to make additional disclosures regarding non-GAAP information.

Course Specifics

Course ID
1153423
Revision Date
June 30, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Steven M. Bragg Headshot
Steven M. Bragg, CPA

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with …

Steven M. Bragg, CPA Read More »

Accounting for Earnings per Share

Expert Instructors
Format
CPE CREDITS
1 Credits: Accounting

$29.00$49.00

Clear
You purchased this course on:
2018-09-17 10:45:00
Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
1 Credits: Accounting

Course Materials

Below are the materials for Accounting for Earnings per Share.

Accounting for Earnings per Share (pdf)

Course Description

If a company is publicly-held, it is required to report earnings per share information. A publicly-held entity is an organization whose debt or equity securities are traded on an exchange or the over-the-counter market, or which is required to file reports with the Securities and Exchange Commission (SEC). The investment community and financial press closely follow earnings per share information, considering it to be a key view of corporate profitability.

Accounting for Earnings per Share notes the types of organizations that are required to present earnings per share information and describes the requirements for calculating and presenting basic earnings per share and diluted earnings per share. It also addresses the calculation methods used to derive earnings per share, including the treasury stock method, reverse treasury stock method, and two-class method.

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize the contents of the basic and diluted earnings per share calculations, the principle underlying these calculations, and the various methods of calculation.
  • Identify the types of dilutive securities.
  • Recognize the different ownership interests of a master limited partnership.
  • Note the legal authorization for requiring a publicly-held entity to make additional disclosures regarding non-GAAP information.

Course Specifics

Course ID
1153423
Revision Date
June 30, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Steven M. Bragg Headshot
Steven M. Bragg, CPA

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with …

Steven M. Bragg, CPA Read More »

Accounting for Earnings per Share

Expert Instructors
Format
CPE CREDITS
1 Credits: Accounting
You purchased this course on:
2018-09-17 10:45:00

$29.00$49.00

Clear