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June 2011 » Restricted Stock Units and the...
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Josef Rashty, CPA, and John O'Shaughnessy, PhD, CPA (inactive)
Earnings per share (EPS) is the most common and most complex performance measurement that a publicly held company presents in its quarterly and annual reports. The accounting guidance for the calculation and reporting of EPS can be found in Accounting Standards Codification (ASC) 260, Earnings per Share, which provides for the calculation and presentation of the basic and diluted EPS, and ASC 780, Stock Compensation, which provides for certain unique characteristics of stock compensation that impact the EPS calculation.
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