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Roadmap: Earnings per Share (2021)

Published on: 19 Nov 2021

This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 on earnings per share as well as insights into how to apply the guidance in practice. The 2021 edition of this Roadmap includes updated and expanded guidance as well as On the Radar (also available as a stand-alone publication ), a new section that briefly summarizes the accounting and financial reporting topics addressed in the Roadmap.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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