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Course Details

Accounting for Earnings per Share - v08 (Course Id 874)

QAS / Registry
Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 874

Description :

Earnings per share (EPS) is a popular and useful summary measure of a company’s profit performance. It tells you how much profit (or loss) each share of common stock has earned after adjustments for potential dilution from options, warrants, and convertible securities are factored in. This course covers the computation, reporting, presentation, and disclosures associated with earnings per share.

Usage Rank : 0
Release : 2018
Version : 999
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method :
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 01-Aug-2019
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 - Text - Technical - NASBA Registry - 874

Keywords : Accounting, Accounting, Earnings, per, Share, v08, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this course, you should be able to:
    1. Recognize the difference between two different capital structures—simple and complex – and how earnings per share will be computed for each structure.
    2. Identify how to compute earnings per share in a simple capital structure.
    3. Identify how to compute earnings per share in a complex capital structure.
Course Contents :

Chapter 1 - Accounting for Earnings per Share

Course Learning Objective

Earnings per Share - Simple Capital Structure

Preferred Stock Dividends

Stock Dividends and Stock Splits

Review Questions - Section 1

Diluted Earnings per Share

Diluted EPS—Convertible Securities

Diluted EPS—Options and Warrants

The Reverse Treasury Stock Method

Antidilutive Securities


EPS and Specialized Disclosures on the Income Statement

Master Limited Partnership Dropdown Transactions

Interim Financial Reports

ASC, FASB, and the Difference between GAAP and IFRS

Is Earnings Per Share a Meaningful Number?

Pro Forma EPS Confusion

Review Questions - Section 2


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