Earnings per Share

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This Roadmap provides a comprehensive overview of the accounting and disclosure guidance in ASC 260, including the calculation of both basic and diluted earnings per share (EPS). Under ASC 260, entities are required to present or disclose basic EPS and diluted EPS amounts for income from continuing operations, income from discontinued operations, and net income for each class of common stock for each financial reporting period presented. Basic EPS is calculated as income available to common stockholders divided by the weighted-average number of common shares outstanding, and diluted EPS includes potential common stock that, if actually issued, would dilute basic EPS.

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