EDUCBA

Earnings Per Share and Cash Equivalents

Ends today! Get $70+ in savings and build skills with Coursera Plus. Save 40% for 3 months.

EDUCBA

Earnings Per Share and Cash Equivalents

EDUCBA

Instructor: EDUCBA

Included with Coursera PlusLearn more

Flexible schedule
Learn at your own pace
Flexible schedule
Learn at your own pace

What you'll learn

  • Calculate Basic and Diluted EPS for simple and complex capital structures under ASC 260.

  • Analyze the impact of dilution, stock transactions, and capital changes on EPS reporting.

  • Apply ASC 305 guidance to classify cash and cash equivalents for financial reporting.

Details to know

Recently updated!

June 2026

Taught in English

See how employees at top companies are mastering in-demand skills

 logos of Petrobras, TATA, Danone, Capgemini, P&G and L'Oreal

Build your subject-matter expertise

This course is part of the US GAAP Financial Reporting Framework Specialization
When you enroll in this course, you'll also be enrolled in this Specialization.
  • Learn new concepts from industry experts
  • Gain a foundational understanding of a subject or tool
  • Develop job-relevant skills with hands-on projects
  • Earn a shareable career certificate

Explore more from Finance

Why people choose Coursera for their career

Felipe M.

Learner since 2018
"To be able to take courses at my own pace and rhythm has been an amazing experience. I can learn whenever it fits my schedule and mood."

Jennifer J.

Learner since 2020
"I directly applied the concepts and skills I learned from my courses to an exciting new project at work."

Larry W.

Learner since 2021
"When I need courses on topics that my university doesn't offer, Coursera is one of the best places to go."

Chaitanya A.

"Learning isn't just about being better at your job: it's so much more than that. Coursera allows me to learn without limits."