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Course Details

Accounting for Earnings per Share - by Steven Bragg (Course Id 814)

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Author : Steven Bragg, CPA
Status : Production
CPE Credits : 1.0
IRS Credits : 0
Price : $14.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing for Course Id 814

Description :

The Accounting for Earnings per Share course 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.

Usage Rank : 0
Release : 2015
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 17-Jun-2015
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 814

Keywords : Accounting, Accounting, Earnings, per, Share, Steven, Bragg, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    Recognize the contents of the basic and diluted earnings per share calculations, and the principle underlying these calculations.
    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 Contents :

Chapter 1 - Earnings per Share

Course Learning Objectives

Basic Earnings per Share

Diluted Earnings per Share

Treasury Stock and Reverse Treasury Stock Methods

Treasury Stock Method

Reverse Treasury Stock Method

Two-Class Method

Master Limited Partnerships

Presentation and Disclosure of Earnings per Share

Presentation Issues

Disclosure Issues

Non-GAAP Disclosures

Glossary

Accounting Course 814 Home: https://www.cpethink.com/accounting-cpa-courses
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