Earnings per share webcast follow-up

Back-to-basics refresher

Report contents

Resource
Handbook: Earnings per share
Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on forward purchase/sale contracts and unit structures.
  • Scope
  • Basic EPS
  • Diluted EPS
  • Participating securities and the two-class method
  • Retrospective adjustments
  • EPS in interim financial statements
  • Presentation and disclosure

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Earnings per share webcast follow-up

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Regina Croucher
Partner, Dept. of Professional Practice, Head of International Activities, KPMG US
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Rivka Grund-Sender
Managing Director, Dept. of Professional Practice, KPMG US

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