Earnings per Share (Topic 260)  

Earnings per share is an SEC requirement for all financial statements of public companies. This course discusses the differences between simple and complex capital structures and describes in detail the definition of basic and diluted earnings per share. While taking this course, you will learn how to calculate basic and diluted earnings per share. The examples will illustrate the various items that can affect the calculation of earnings per share, such as stock splits, stock dividends, two classes of common stock, business combinations, options, warrants, and convertible securities. In addition, the course will explain how earnings per share information is to be presented in the financial statements as well as the related footnote disclosure requirements. is to be presented in the financial statements as well as the related footnote disclosure requirements. This intermediate level course is most appropriate for the professional with detailed knowledge in earnings per share or the professional seeking to expand his or her knowledge base and who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.