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FASB Accounting Standards Codification Manual
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260 Earnings Per Share
10 Overall
Deloitte's Roadmap: Earnings per Share
Chapter 5 — Two-Class Method
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Deloitte's Roadmap: Earnings per Share
Chapter 5 — Two-Class Method
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Chapter 5 — Two-Class Method
5.1 Background
5.2 Scope
5.3 Definition of a Participating Security
5.4 Definition of Multiple Classes of Common Stock
5.5 Two-Class Method of Calculating EPS