Roadmap
Earnings per Share (June
2024)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
- A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
This Roadmap provides an overview of
the accounting and disclosure guidance in ASC 260 on earnings per share as well as
insights into how to apply the guidance in practice. The 2024 edition of this
publication contains relatively minor updates.
Also available is the latest edition of
On the
Radar, a high-level summary of emerging
issues and trends related to the accounting and financial
reporting topics addressed in the Roadmap.
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.