ASC 260: earnings per share

1 guide

• ASC 260 earnings per share4 minute readASC 260 earnings per share explained: basic EPS, the treasury stock and if-converted methods, the two-class method, antidilution and a worked example.

Related guides in other sections

• IAS 33 basic and diluted earnings per share4 minute readIAS 33 earnings per share explained: basic EPS, weighted average shares, diluted EPS for options and convertibles, presentation and the IFRS 18 changes.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.