4.0 AICPA® Mastery Series: Earnings Per Share (EPS) and Dilutive Securities

In this CPA Exam review session, we cover Earnings Per Share (EPS) and Dilutive Securities concepts critical for success on the FAR section of the CPA Exam.

Topics discussed:

  • Basic EPS calculations
  • Diluted EPS with complex capital structures
  • Convertible bonds, preferred stock, and detachable stock warrants
  • If-converted method, incremental method, and proportional method
  • Accounting for antidilutive securities and embedded derivatives
  • Grant date impact on EPS calculations

This video provides a full walk-through of real-world CPA Exam EPS and Dilution problems.

Description

This series, led by expert CPA educator Jerry Pecaro, provides a comprehensive review of core AICPA exam topics design for candidates NOT AT RISK. If you are AT RISK, we highly recommend our AICPA Mastery Series One-to-One ‘Score Surge’ courses.

Video 4 the “AICPA Exam Mastery Series” exam prep videos led by Jerry Pecaro, CPA, Lead CPA Tutor, AICPA exam consultant.