KPMG’s Handbook explains the principles of ASC 260 through Q&As and examples. The Handbook uses a step-by-step approach to the basic and diluted EPS calculations and provides guidance on more complex instruments.
All companies that present EPS information
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
Includes new example calculations for master limited partnerships