Accounting for Diluted Shares and Earnings per Share

Name: Accounting for Diluted Shares and Earnings per Share
Availability: InStock
Rating: 5.00 (6 reviews)

Calculating a company’s diluted shares outstanding is one of the most fundamental concepts in finance and accounting. The diluted share count is used in valuation as well as earnings per share.

Review the difference between basic shares and diluted shares.
Identify the most common dilutive securities.
Understand the necessary adjustments when calculating a company’s diluted shares outstanding.

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Corporate Finance Institute

Accounting for Diluted Shares and Earnings per Share

Overview

Accounting for Diluted Shares & Earnings per Share Course Overview

One of the most challenging topics in finance and accounting is calculating a company’s diluted share count and earnings per share. But it’s absolutely crucial to master this since the diluted share count is necessary to calculate earnings per share and is also used when valuing a company. In this course, we’ll cover the most common types of dilutive securities and how to account for these. We’ll also discuss other common adjustments to consider when calculating diluted shares.

Who Should Take This Course?

Accounting is the language of business so it’s critical for finance professionals to have a solid understanding of different accounting rules and conventions since these can lead to different financial results. This course is perfect for anyone that uses financial statements, including investment bankers, equity research analysts, and financial planning and analysis (FP&A) professionals.

Courses we recommend you take in advance

These prerequisite courses are optional, but we recommend you complete the stated prep course(s) or possess the equivalent knowledge prior to enrolling in this course:

Accounting for Diluted Shares and Earnings per Share Learning Objectives

Understand the difference between authorized, issued, and outstanding shares
Basic EPS vs Diluted EPS
The most common potentially dilutive securities
Applying the Treasury Stock Method
The If-Converted Method and related adjustments
Dealing with stock splits

Prerequisite Courses

Recommended courses to complete before taking this course.

What You'll Learn

Lesson

Multimedia

Exams

Files

This Course is Part of the Following Programs

Why stop here? Expand your skills and show your expertise with the professional certifications, specializations, and CPE credits you’re already on your way to earning.

Accounting for Financial Analysts Specialization

Skills learned Accounting, Financial Analysis, Reading Financial Statements and more
Career prep Financial Planning & Analysis (FP&A), Corporate Development, Investment Banking, Private Equity, Equity Research, and more.

Learn More

Investment Banking & Private Equity Modeling Specialization

Skills You’ll Gain Accounting, Advanced Financial Modeling, Excel, Financial Statement Analysis, Forecasting, Valuation, and more.
Great For Investment Banking, Private Equity, Equity Research, and more

Learn More

What Our Members Say

Great Learning Experience

Good course. Helps learns with a financial models in excel which also makes it easier to learn and retain information.

Abhinav Anand

Very Informative and structured Course. Thanks a lot to CFI team.

Anamul Haque

Incredibly helpful and well-structured

I found this Corporate Finance Institute (CFI) presentation on Accounting for Diluted Shares and EPS to be incredibly helpful and well-structured. The clear explanations of complex concepts like basic vs. diluted EPS, the treasury stock method, and the if-converted method were particularly valuable. The use of visuals, such as diagrams and flowcharts, made the information easily digestible and reinforced key takeaways. The instructor, Scott, boasts impressive credentials, and his expertise shines through in the material's depth and accuracy. I appreciated the practical examples and the step-by-step breakdown of calculations, which made the concepts easy to understand and apply. The inclusion of different types of dilutive securities and their respective treatments was comprehensive and thorough. The presentation's pacing was excellent; it didn't rush through complex topics, allowing ample time for comprehension. The learning objectives were clearly stated upfront and effectively addressed throughout the presentation. Overall, this is a fantastic resource for anyone looking to improve their understanding of diluted shares and EPS calculations. I highly recommend it.

Dr Gregory Gray Jr

Very eye-opening

This was very eye-opening.

Corinne Brown

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Can I download the Excel files and financial modeling templates for the course?

Absolutely! All the files and templates needed in a course are available for download. Just look for a module that shows Downloadable Files within the course dashboard. See here for a visual guide on how to do this.

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Students are required to complete an online assessment (Multiple choice questions, Fill-in-the-Blanks, and Excel Questions) at the end of each course. You can take the exams on your own schedule and will need to earn at least 80% to pass the course and earn your certificate of course completion. Please note that course exams can be repeated as many times as you need. Students are also required to complete the FMVA® final exam to earn their certification. How to Take a Qualified Assessment

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Accounting for Diluted Shares and Earnings per Share

Overview

Accounting for Diluted Shares & Earnings per Share Course Overview

Who Should Take This Course?

Courses we recommend you take in advance

Accounting for Diluted Shares and Earnings per Share Learning Objectives

Prerequisite Courses

Introduction

Accounting for Diluted Shares & EPS

Summary

Accounting for Financial Analysts Specialization

Investment Banking & Private Equity Modeling Specialization

What Our Members Say

Abhinav Anand

Anamul Haque

Dr Gregory Gray Jr

Corinne Brown

David Mangwana

Peter Herszenyi