Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on NCI and the two-class method.
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 PDFEPS Back-to-basics refresher
KPMG professionals provide a refresher on the basics for the accounting of Earnings Per Share (EPS).
FASB amends convertible debt & contracts in own equity
KPMG reports on amendments to reduce accounting models for convertible instruments and simplify contracts in own equity.
Handbook: Debt and equity financing
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
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