11 ASC 260 EARNINGS PER SHARE
Example of EPS computation—simple capital structure
Preferred stock dividends payable in common shares
Example of preferred stock dividends payable in common shares
Effect of preferred stock dividends payable in common shares on computation of EPS
Identification of potentially dilutive securities
Participating securities and two-class common stocks
Financial instruments with characteristics of both liabilities and equity
Contingent issuances of common stock
Example of the impact of contingent stock issuances on EPS
Examples of EPS Computation—Complex Capital Structure
Example of the treasury stock method
Example of the if-converted method
Participating Securities and the Two-Class Method
Participating security defined
Allocating earnings and losses
Example – Participating convertible preferred stock
Example – Participating convertible debt instrument
Example – Participating warrants
Effect of Contracts That May Be Settled in Stock or Cash on the Computation of DEPS
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