Deloitte's Roadmap: Earnings per Share

Earnings per Share

This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 on earnings per share (EPS) as well as insights into how to apply the guidance in practice.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope Chapter 3 — Basic EPS Chapter 4 — Diluted EPS Chapter 5 — Two-Class Method Chapter 6 — Convertible Debt Chapter 7 — Share-Based Payment Awards and Other Compensation Arrangements Chapter 8 — Other Considerations Chapter 9 — Presentation and Disclosure Appendix A — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix B — Pro Forma EPS in SEC Filings Appendix C — Glossary of Selected Terms Appendix D — Titles of Standards and Other Literature Appendix E — Abbreviations Appendix F — Roadmap Updates for 2025