CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Accounting for Earnings per Share

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

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
September 14, 2022
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

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 250 business books and courses. 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 …

Steven M. Bragg, CPA Read More »

Accounting for Earnings per Share

Expert Instructors
CPE CREDITS
1 Credits: Accounting

$29.00$49.00

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

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
September 14, 2022
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

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 250 business books and courses. 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 …

Steven M. Bragg, CPA Read More »

Accounting for Earnings per Share

Expert Instructors
CPE CREDITS
1 Credits: Accounting

$29.00$49.00