A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
This chapter provides clear explanations and practical examples for real‐world application of ASC 260, Earnings per Share (EPS). It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 260 applies to all entities: whose common stock or potential common stock is traded in a public market, or who have made a filing or are in the process of making a filing to trade their stock publicly. If an entity that is not required to report under ASC 260 chooses to provide EPS information, the entity must comply with the ASC 260 guidance. The guidance does not apply to investment companies who comply with ASC 946 or in statements of wholly owned subsidiaries.
This chapter provides clear explanations and practical examples for real‐world application of ASC 260, Earnings per Share (EPS). It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 260 applies to all entities: whose common stock or potential common stock is traded in a public market, or who have made a filing or are in the process of making a filing to trade their stock publicly. If an entity that is not required to report under ASC 260 chooses to provide EPS information, the entity must comply with the ASC 260 guidance. The guidance does not apply to investment companies who comply with ASC 946 or in statements of wholly owned subsidiaries.
ASC 260 Earnings Per Share
Flood, Joanne M (author)
Wiley <fc>GAAP</fc> 2019 ; 119-150
2019-03-19
32 pages
Article/Chapter (Book)
Electronic Resource
English
investors , EPS information , ASC 260 , GAAP , common stock
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