This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation and cash flows utilizing the FASB Accounting Standards Codification and other resources.
Earnings Per Share: Introduction
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来自 University of Illinois at Urbana-Champaign 的课程
Accounting Analysis II: Accounting for Liabilities and Equity
University of Illinois at Urbana-Champaign
课程 4（共 5 门，Specialization Financial Reporting）
从本节课中
Module 5 Earnings Per Share
In this module, you will be introduced to the concept of earnings per share (EPS). You will learn how to account for basic EPS and diluted EPS. The module includes discussion of how preferred stock, options, and conversion features affect the numerator and denominator when calculating basic and diluted EPS. The module continues with the discussion of the mechanics of the if-converted and treasury stock methods, and the accounting for antidilutive securities.
与讲师见面
John HeppClinical Assistant Professor of Accountancy
Department of Accountancy
