Roadmap: Earnings per Share (2023)

Published on: 21 Jul 2023

This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 as well as insights into how to apply the guidance in practice. The 2023 update contains new and expanded discussion of certain matters related to calculating basic and diluted earnings per share.

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

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