Deloitte
Accounting Research Tool

Earnings per Share (2018)

A Roadmap to the Presentation and Disclosure of Earnings per Share

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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.
The calculation of earnings per share (EPS) is a complex aspect of GAAP that is largely governed by “rules-based” guidance developed over many years in response to requests by constituents for interpretive guidance on certain narrow issues.
This Roadmap is intended to help entities navigate the EPS accounting guidance, reduce complexity, and arrive at appropriate accounting conclusions.