Handbook: Earnings per share
Handbooks | February 2026
Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance.
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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.
Applicability
- All entities that present EPS information
Relevant dates
- Effective immediately
Key impacts
- Q&As and examples that answer the questions we are encountering in practice
- Uses a step-by-step approach through the calculations of basic and diluted EPS
- Provides in-depth discussion of EPS calculations for various instruments
Report contents
- Scope
- Basic EPS – The foundations
- Diluted EPS – The foundations
- Participating securities and the two-class method
- Consideration of specific instruments
- Retrospective adjustments
- EPS in interim financial statements
- Presentation, disclosure and other matters
- Select ASC 260 illustrations
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Earnings per share
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Meet our team
Mahesh Narayanasami
Partner, Dept. of Professional Practice, KPMG US
Rivka Grund-Sender
Managing Director, Dept. of Professional Practice, KPMG US
Mahesh Narayanasami
Partner, Dept. of Professional Practice, KPMG US
Rivka Grund-Sender
Managing Director, Dept. of Professional Practice, KPMG US