Roadmap
Earnings per Share (September
2022)
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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. Updates to the 2022 edition of
this publication were generally minor (more substantive revisions are detailed in
Appendix F of the Roadmap).
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.