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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.
The calculation of EPS is a complex aspect of GAAP that is largely governed by “rules-based” guidance developed over many years in response to requests by constituents for interpretive guidance on certain narrow issues. The impact that specific transactions or instruments have on EPS is often viewed as not necessarily reflecting the economics of such transactions or instruments. Such complexity affects preparers as well as users.
This Roadmap is intended to help entities navigate the accounting guidance, reduce complexity, and arrive at appropriate accounting conclusions.