Table of Contents
Earnings per Share. 1
Basic Earnings per Share. 1
Diluted Earnings per Share. 3
Treasury Stock and Reverse Treasury Stock Methods. 7
Treasury Stock Method. 7
Reverse Treasury Stock Method. 8
Two-Class Method. 9
Master Limited Partnerships. 11
Presentation and Disclosure of Earnings per Share. 11
Presentation Issues. 11
Disclosure Issues. 12
Non-GAAP Disclosures. 13
Answers to Chapter Questions. 16
Glossary. 18
Index. 19
Final Examination ... 21