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Earnings per share (EPS) measures the performance of an entity over a reporting period. This chapter highlights key provisions for the computation, presentation, and disclosure of EPS.
The chapter explains several methodologies used in computing EPS. It also highlights some of the key considerations in determining how to include particular instruments and transactions, including financing transactions and stock-based compensation awards, in EPS.
The chapter also includes sample computations of both basic and diluted EPS.
Note about ongoing standard setting
The FASB has an active project, Distinguishing Liabilities from Equity (Including Convertible Debt) that will likely affect the computation and disclosure of EPS. Financial statement preparers and other users of this publication are therefore encouraged to monitor the status of the project and, if finalized, evaluate the effective date of the new guidance and the implications on the computation and disclosure of EPS.
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