Earnings Per Share Policy

Subscriber Content
Screenshot of the first page of Earnings Per Share Policy-page-001

This tool contains two policy samples that can be used by organizations to establish uniform policies for the calculation of basic and diluted earnings per share.

In these samples, potential common share examples include debt or equity instruments, including preference shares, that are convertible into common shares; rights granted under employee share plans that may entitle employees to receive ordinary shares as part of their compensation and similar rights granted under other share purchase plans; and rights to ordinary shares that are contingent on the satisfaction of certain conditions resulting from contractual arrangements, such as the purchase of a business or other assets.

Free Trial

Sign up for a free, no-obligation trial to start exploring our timesaving, valuable resources.