Roadmap
Earnings per Share (July
2023)
- View the PDF version (available without subscription; not updated after issuance).
- View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
We’re pleased to present the 2023
edition of Earnings per Share. 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. The 2023 update contains new and expanded discussion of
certain matters related to calculating basic and diluted earnings per share.
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.