A Roadmap to the Presentation and Disclosure of Earnings per Share
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Roadmap since its issuance, if any, will be provided below.
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.
This 2019 update includes several new discussions, as well as some modifications to
previously expressed views, to reflect our latest thinking and input from standard
setters and regulators.
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