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A Roadmap to the Presentation and Disclosure of Earnings per Share

A Roadmap to the Presentation and Disclosure of Earnings per Share

This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 as well as insights into how to apply the guidance in practice.

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  • US GAAP
This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 as well as insights into how to apply the guidance in practice.
This Roadmap is intended to help entities navigate the accounting guidance, reduce complexity, and arrive at appropriate accounting conclusions. The 2020 edition of this Roadmap includes several new discussions, as well as some modifications to previously expressed views, to reflect our latest thinking and input from standard setters and regulators.