CPC 41 - Earnings per Share

CFC SCORE: AUD 1, CMN 1, SUSEP 1, ProGP 1, Expert 1, PREVIC 1, ProRT 1

Program:

  • Overview.
  • Basic earnings per share and diluted earnings per share.
  • Income, shares, options, subscription warrants and their equivalents, convertible instruments, contracts liquidated in common shares or cash.
  • Retrospective adjustment.
  • Presentation and dissemination.

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.

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