Accounting Research Tool
Roadmap Series

Earnings per Share

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Earnings per Share (November 2021)

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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. The 2021 edition of this publication includes updated and expanded guidance as well as On the Radar, a new section that briefly summarizes the accounting and financial reporting topics addressed in the Roadmap. On the Radar is also available as a stand-alone publication.
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.