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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 8 — Other Considerations
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Deloitte's Roadmap: Earnings per Share
Chapter 8 — Other Considerations
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Contents
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Chapter 8 — Other Considerations
8.1 Prior-Period Adjustments
8.2 Shareholder Distributions
8.3 Certain Issuances of Common Stock
8.4 Accelerated Share Repurchase Agreements
8.5 Own-Share Lending
8.6 Business Combinations and Reorganizations
8.7 Discontinued Operations
8.8 Securities of Subsidiaries and Equity Method Investees
8.9 Master Limited Partnerships
8.10 R&D Arrangements