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| Author : | Steven Bragg, CPA |
| Status : | Production |
| CPE Credits : | 1.0 |
| IRS Credits : | 0 |
| Price : | $12.95 |
| Passing Score : | 70% |
| NASBA Technical: | Yes |
| Primary Subject-Field Of Study: | Accounting - Accounting 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 : |
Earnings per Share EPS Knowledge Center 12Manage
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| 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
• 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 |
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