Companies need access to capital at all stages of a business cycle. But before investors contribute capital in exchange for ownership interest, indebtedness, or a combination thereof, analysis of the prospective entity’s ability to generate revenue from continuing operations must occur! So exactly how do investors, creditors, and analysts review ongoing earnings outcomes to then select these potential investments? ASC 260 provides the framework for a required performance metric that these parties can use to compare entities of differing sizes and capital structures: earnings per share (EPS). This 1.5 hour CPE-eligible eLearning will provide an overview of the requirements of ASC 260, Earnings Per Share, including the computation of basic and diluted earnings per share as well as presentation and disclosure requirements.