US CPA ASC 260 Earnings per share, Understanding US GAAP ASC 260: Earnings Per Share (EPS) – Framework, Calculation, and Disclosure.
Course Description
Understanding US GAAP ASC 260: Earnings Per Share (EPS) – Framework, Calculation, and Disclosure
Unlock the complexities of ASC 260, a cornerstone of US GAAP, with this comprehensive course on Earnings Per Share (EPS). Designed for accounting professionals, students, and anyone passionate about financial reporting, this course offers in-depth insights into the calculation, interpretation, and presentation of EPS.
What You’ll Learn
- Grasp the fundamentals of Earnings Per Share (EPS) and its importance in evaluating profitability.
- Analyze company performance and financial health using EPS as a key metric.
- Explore capital structure concepts, from simple to complex scenarios.
- Master step-by-step EPS calculations, including weighted average shares and stock splits.
- Understand the implications of complex capital structures on financial reporting.
- Navigate presentation and disclosure requirements for EPS under ASC 260.
Who This Course is For
- Accounting and finance professionals aiming to deepen their knowledge of US GAAP reporting standards.
- CPA aspirants and students pursuing financial certifications.
- Business analysts and corporate professionals interested in profitability metrics.
- Anyone eager to enhance their financial reporting skills.
Explore Key Topics
- Financial Accounting and Reporting
- US GAAP ASC 260
- Capital Structure Analysis
- Earnings Per Share Calculation
Course Content Overview
- Overview of Earnings Per Share (EPS)
- Importance and practical applications of EPS in financial analysis.
- Evaluating profitability and business health.
- Simple Capital Structure and Basic EPS
- Income allocation to common shareholders.
- Weighted average common shares and stock splits.
- Complex Capital Structure and Diluted EPS
- Adjustments for potential securities and complex reporting requirements.
- Presentation and Disclosures Under ASC 260
- Compliance with US GAAP reporting standards for EPS.
- Practice Questions and Case Studies
- Hands-on scenarios to solidify your understanding.
Why Enroll?
This course combines theoretical concepts with practical examples, ensuring you gain actionable knowledge. Whether you are preparing for exams or improving your financial reporting acumen, this course equips you with the expertise needed to master ASC 260.
