Hot topics in Earnings Per Share
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Hot topics in Earnings Per Share |
This self study version of PwC's Hot topics in Earnings Per Share (EPS) webcast from June 9 highlights several current and recurring hot topics related to the calculation of EPS. Topics include the impact of non-controlling interests, convertible securities and options or warrants issued by subsidiaries or equity method investees, redeemable equity, repurchases of preferred stock, participating securities and the two-class method, contingent share arrangements, including share-based payment awards with performance or market conditions.
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