Purchase Course

EPS: Back-to-Basics Refresher   

1

Total CPE
Tuition
$60.00
Approximate Length
01:00:00
Course Number
20-WB-103-WC
1

Total CPE
Tuition
$60.00
Approximate Length
01:00:00
Course Number
20-WB-103-WC

Course Details

In this course, KPMG professionals discuss the fundamentals of calculating and presenting earnings per share (EPS), as well as latest developments, including scope, basic EPS, diluted EPS, participating securities and the two-class method, retrospective adjustments, EPS in interim financial statements, and the related presentation and disclosure requirements.

By the end of this course, participants should be able to:

  • understand how to calculate and present earnings.

Note: This course is based on a live session that took place on May 13, 2020 and was presented prior to the issuance of ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which mainly affects EPS for convertible instruments and those settleable in either shares or cash. ASU 2020-06 is effective for public entities for periods beginning after December 15, 2021.

Guidance on ASU 2020-06 can be found in:

The KPMG Handbook: Earnings per share has also been updated to reflect ASU 2020-06.

Keywords: Earnings Per Share, EPS, ASC 260, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.


Level of Knowledge: Basic
Field of Study: Accounting -1
Delivery Method: Web Based Self Study

In this course, KPMG professionals discuss the fundamentals of calculating and presenting earnings per share (EPS), as well as latest developments, including scope, basic EPS, diluted EPS, participating securities and the two-class method, retrospective adjustments, EPS in interim financial statements, and the related presentation and disclosure requirements.

By the end of this course, participants should be able to:

  • understand how to calculate and present earnings.

Note: This course is based on a live session that took place on May 13, 2020 and was presented prior to the issuance of ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which mainly affects EPS for convertible instruments and those settleable in either shares or cash. ASU 2020-06 is effective for public entities for periods beginning after December 15, 2021.

Guidance on ASU 2020-06 can be found in:

The KPMG Handbook: Earnings per share has also been updated to reflect ASU 2020-06.

Keywords: Earnings Per Share, EPS, ASC 260, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.


Level of Knowledge: Basic
Field of Study: Accounting -1
Delivery Method: Web Based Self Study