Perspectives

A roadmap to the presentation and disclosure of earnings per share

This Roadmap is intended to help entities navigate the accounting guidance, reduce complexity, and arrive at appropriate accounting conclusions. The 2020 edition of this Roadmap 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.

We are pleased to present the third edition of A Roadmap to the Presentation and Disclosure of Earnings per Share, which provides an overview of the accounting and disclosure guidance in ASC 260 as well as insights into how to apply the guidance in practice.

The calculation of EPS is a complex aspect of GAAP that is largely governed by “rules-based” guidance developed over many years in response to requests by constituents for interpretive guidance on certain narrow issues. The impact that specific transactions or instruments have on EPS is often viewed as not necessarily reflecting the economics of such transactions or instruments. Such complexity affects preparers as well as users.

This Roadmap is intended to help entities navigate the accounting guidance, reduce complexity, and arrive at appropriate accounting conclusions. The 2020 edition of this Roadmap 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. Appendix F highlights all new content as well as any substantive revisions to previous content.

Subscribe and Archives

Subscribe to receive Roadmap series publications via e-mail. Archives are available on the Deloitte Accounting Research Tool website.

The Roadmap series contains comprehensive, easy-to-understand accounting guides on selected topics of broad interest to the financial reporting community.

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