Deloitte
Accounting Research Tool
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Roadmap Series

Earnings per Share (2019)

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

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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.