Equity, Earnings Per Share, and Accounting Changes and Error Corrections

Financial accounting & reporting

Course

Equity, Earnings Per Share, and Accounting Changes and Error Corrections

  • Format

    Course - Online

  • Duration

    1 hour

This course discusses U.S. GAAP accounting for stock issuance, stockholder rights, dividends, earnings per share, changes in accounting principle or accounting estimate, and error corrections.

Learning outcomes

  • Differentiate between common and preferred stockholders
  • Identify the method used to account for treasury stock transactions
  • Calculate for earnings per share (EPS) and differentiate between basic and diluted EPS
  • Recognise types of accounting changes
  • Recall the differences between a change in accounting principle and a change in estimate
  • Recognise requirements and considerations around correction of errors

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Product information

Overview

This course discusses U.S. GAAP accounting for equity, including stock issuance, stockholder rights, dividends and earnings per share. It also reviews accounting changes, such as a change in accounting principle or accounting estimate, and error corrections, including evaluation methods and disclosures.

This course is included in the U.S. GAAP Fundamentals for Finance Professionals Certificate.

Topics discussed:

  • Equity
  • Stock issuance
  • Stockholder rights
  • Dividends
  • Earnings per share
  • Accounting changes
  • Evaluation methods
  • Disclosures

Please note: This course is not designed for CPAs or individuals pursuing the CPA licensure pathway.

Who should take this course?

  • Accounting and finance professionals who work for enterprises required to comply with U.S. GAAP or are interested in understanding U.S. accounting fundamentals

Professional development

All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Duration:1 hour
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout