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Earnings per Share

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A Roadmap to the Presentation and Disclosure of Earnings per Share (September 2019)

  • Download the PDF version (available without subscription; not updated after issuance).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
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 2019 update 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.
This Roadmap replaces the Deloitte Q&As that were contained in ASC 260. To find the text in the Roadmap that corresponds to a former Q&A, select the “Earnings per Share” tab at the bottom of the Q&A to Roadmap Quick Reference Guide and search for the Q&A’s number or title.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.