Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on forward purchase/sale contracts and unit structures.
Our updated handbook explains the principles of ASC 260 through Q&As and examples using a step-by-step approach to basic and diluted EPS calculations and providing guidance on simple and complex instruments.
Earnings per share
Download PDFFASB amends convertible debt & contracts in own equity
KPMG reports on amendments to reduce accounting models for convertible instruments and simplify contracts in own equity.
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